Facts
The case concerns the importation of typewriter parts into Switzerland. The declarant, Z., indicated that the parts came from the Netherlands and requested preferential treatment under the agreement between Switzerland and the EEC. However, the parts were actually of Spanish origin and were subject to the normal tariff. The declarant requested a provisional declaration due to the absence of a EUR.1 certificate, which is necessary to benefit from preferential treatment.
The customs authorities found that the declarant had not verified the origin of the parts and had provided incorrect information. They also found that the declarant had created a situation in which it was possible for the parts to be cleared without control, which could have resulted in a loss of customs duties for the state.
The court ruled that the declarant had violated the provisions of the customs law by providing incorrect information and creating a situation in which the parts could be cleared without control. The court also ruled that the declarant had acted negligently by not verifying the origin of the parts and not providing correct information.
Considerations
The court considered that the declarant had the obligation to verify the origin of the parts and provide correct information. The court also considered that the declarant had created a situation in which the parts could be cleared without control, which could have resulted in a loss of customs duties for the state.
The court applied the provisions of the customs law, in particular articles 29, 31, 35, 36, 40, 68, and 74. The court also considered the provisions of the agreement between Switzerland and the EEC, in particular…