- In 2021, the taxpayer imported goods duty-free under preferential treatment.
- Customs authorities later denied the preference due to incorrectly dated or undeterminable dates on origin declarations.
- Some invoices were pre-dated after the import assessment.
- The date is a crucial formal requirement, not a minor defect.
- The taxpayer’s appeal was rejected; no entitlement to preference.
Source: bvger.weblaw.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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