VAT Art. 60 - Refund because of re-export

Einleitung zur Rechtsnorm VAT:

Art. 60 VAT from 2024

Art. 60 Refund because of re-export

¹ The tax imposed on import shall be refunded on application if the conditions for an input tax deduction under Article 28 are not met and:

a. the goods are re-exported unaltered without prior handover to a third party as part of a supply of goods on Swiss territory and without having been used earlier; or

b. the goods were used on Swiss territory, but are re-exported as a result of cancellation of the supply of goods; in this case the refund is reduced by the amount that represents the tax on the consideration for use of the goods or on the loss of value caused by use of the goods and on the non-refunded import customs duties and duties based on non-customs-based federal laws.

² The tax is refunded only if:

a. the re-export takes place within five years of the end of the calendar year in which the tax was imposed; and

b. the goods exported are proven to be identical to those imported earlier.

³ The refund may in a specific case be made dependent on proper declaration in the import state.

⁴ Applications for a refund must be submitted on declaration for the export procedure. Subsequent refund applications may be considered if they are submitted in writing to the FOCBS within 60 days of issue of the export document with which the goods were assessed under the export procedure (Art. 61 CustA ⁽¹⁾ ).

⁽¹⁾ SR 631.0

Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.

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Anwendung im Bundesverwaltungsgericht

BVGE	Leitsatz	Schlagwörter
A-2758/2017	Zölle	Einfuhr; Richt; Verfahren; Rückerstattung; Gesuch; Bundesverwaltungsgericht; Entscheid; Abgabepflichtige; Urteil; Recht; Markthütten; Streit; Sachverhalt; Vorinstanz; Verfahrens; Veranlagung; MWSTG; Zollstelle; Einfuhrsteuer; Sendung; Beschwerdeentscheid; Streitgegenstand; ährt