Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604)
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 21 Authorisation
1 The FOCBS may authorise persons to acquire VOCs provisionally exempt from tax provided that they undertake: a. to use or handle at least 25t of VOCs per annum in such a way that they are not released to the environment; b. to export at least 25t of VOCs per annum; c. to process at least 25t of VOCs per annum into mixtures or products in which content does not exceed 3 per cent (% by weight); or d. to process at least 25t of VOCs per annum into mixtures or products that are not listed on the positive list of products. 1a … 1bis It may also grant this authorisation to persons who use a substance listed in Annex 1 of this Ordinance if they prove that: a. this substance amounts to at least 55 per cent of their entire consumption of VOCs; b. they use at least 1 tonne of this substance each year; and c. due to chemical transformation caused by the process for using the substance, on average no more than 2 per cent of the substance is released to the environment. 2 Authorisation may also be
Art. 21 — Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604) Para. 1 — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 1 let. c — Inserted by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 1 let. d — Inserted by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160). Para. 1 let. d — Amended by No I of the O of 26 June 2002, in force since 1 Dec. 2002 (AS 2002 3117). Para. 1
Art. 22 Account
1 Holders of an authorisation under Article 21 must submit the VOC balance sheet to the cantonal authorities no later than six months after the end of the financial year. 2 For VOCs used in such a way that they are not exempt from tax, payments of the tax must be made subsequently. 3 .… 4 Documents relating to the procedure for obtaining VOC provisionally exempt from tax must be retained for five years after submission of the VOC balance sheet.
Para. 3 — Repealed by No I of the O of 2 April 2008, in force since 1 June 2008 (AS 2008 1765). Para. 4 — Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604).
Art. 22a Correcting the customs declaration
Any person required to make a customs declaration who applies for a new customs assessment in accordance with Article 34 paragraph 3 of the Customs Act of 18 March 2005 must prove that an authorisation to obtain VOCs provisionally exempt from tax existed at the time of the original customs declaration.
Art. 22a — Inserted by Annex 4 No 43 of the Customs Ordinance of 1 Nov. 2006, in force since 1 May 2007 (AS 2007 1469). SR 631.0
Art. 22b Errors in the submission of VOC balance sheet
1 … 2 If the VOC balance sheet is incomplete or has not been submitted on time, the FOCBS shall allow a grace period within which to submit a proper balance sheet. 3 Interest shall be charged on the taxes due in accordance with Art. 22 paragraph 2 on the basis of the balance sheet submitted during the grace period. The charging of interest begins on expiry of the submission deadline in accordance with Art. 22 paragraph 1. 4 If the resubmission deadline in accordance with paragraph 2 expires without resubmission being made, the Directorate General of Customs shall assess the tax due in accordance with due discretion and taking account of outgoings taxed in previous years.
Art. 22b — Inserted by No I of the O of 2 April 2008, in force since 1 June 2008 (AS 2008 1765). Para. 1 — Repealed by No I of the O of 23 Feb. 2022, with effect from 1 Jan. 2023 (AS 2022 160). Para. 2 — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).
Art. 22c Suspension
1 The FOCBS shall suspend authorisation for the procedure for formal commitment, if: a. obligations to cooperate are breached, in particular if the VOC balance sheet is not submitted by the extended deadline; or b. the subsequent payment of the tax for the provisionally exempted VOCs appears to be jeopardised. 2 Payment shall in particular appear to be jeopardised if: a. a credit check indicates that the solvency of the holder of the authorisation is questionable; b. the holder of the authorisation has defaulted in making payment; or c. the holder of the authorisation is not domiciled in Switzerland or is arranging to give up their domicile or place of business or permanent establishment in Switzerland or to be deleted from the Swiss Commercial Register.
Art. 22c — Inserted by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).