- The taxpayer imported peanut oil into Switzerland under the inward processing suspension procedure.
- Processing losses were not fully and timely declared as required.
- The Federal Supreme Court confirmed the additional customs duty claim by the Federal Customs Administration.
- The taxpayer’s appeal was dismissed, with none of their arguments accepted.
Source: search.bger.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.
