- A. bought 299 cartons of cigarettes from B., who imported them into Switzerland without paying customs duties.
- The Federal Customs Administration ordered A. to pay CHF 16,036.10 in evaded import duties plus interest.
- The court classified A. as the principal customs debtor due to repeated orders and clear indications the goods were from abroad.
- A. is jointly and severally liable for the unpaid duties, regardless of personal benefit.
- The good faith privilege does not apply to customs debtors; A.’s appeal was dismissed.
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.
