631.0
ZGLD
CH
CH
Art. 116 Legge del 18 marzo 2005 sulle dogane (LD)
LD; Titolo settimo: Protezione giuridica
Art. 116 LD
Contro le decisioni degli uffici doganali è ammissibile il ricorso presso le direzioni di circondario.
Contro le decisioni di prima istanza delle direzioni di circondario è ammissibile il ricorso presso la Direzione generale delle dogane.
Nelle procedure davanti al Tribunale amministrativo federale e dinanzi al Tribunale federale, l’UDSC è rappresentato dalla Direzione generale delle dogane.
Il termine di ricorso di prima istanza contro l’imposizione è di 60 giorni a contare dall’allestimento della decisione d’imposizione.
Per il rimanente, la procedura di ricorso è retta dalle disposizioni generali della procedura federale.
Decisioni giudiziarie che applicano questa disposizione (64)
VPB No-16-26-avril-1988 (Art. 113, 115, 116 Ld.)
Swiss Federal Legal Enactments: ETH Zurich, Rhine Navigation, Chernobyl Compensation, and Customs Convention Errata
Applicable provisions for penalties, indicating they are used to determine legal consequences for false declarations.
A-3786/2025 (Art. 116 Abs. 4 ZG)
Customs Authority's Duty-Free Agricultural Import Practice Change Upheld
Cited for the court's jurisdiction in customs matters.
A-791/2024 (Art. 116 Abs. 4 ZG)
Butcher Shop Liable for Unpaid Import Duties on Suspect Meat Purchases
Confirms the jurisdiction of the Federal Administrative Court for appeals against decisions of the BAZG.
A-1036/2025 (Art. 116 cpv. 4 LD)
Customs Authority Can Demand Over 25 Million Franc Guarantee for Alleged Gold Smuggling
Specifies the appeal route for decisions related to customs law.
A-3215/2023 (Art. 116 Abs. 4 ZG)
Agricultural Border Traffic Exemption Denied Due to Lack of Direct Farming Management
Cited to confirm the Federal Administrative Court's jurisdiction to hear the appeal.
A-6203/2020 (Art. 116 al. 4 LD)
Company and Administrator Liable for Undeclared Archaeological Imports
Used to confirm that the Federal Administrative Court's procedure is governed by the PA.
A-6147/2020 (Art. 116 al. 2 LD)
Archaeological Objects Import Duty Dispute
Governs the jurisdiction of the Federal Administrative Court in customs matters.
A-6140/2020 (art. 116 al. 2 de la loi fédérale du 18 mars 2005 sur les douanes (LD, RS 631.0))
Import Tax Liability for Illegally Imported Archaeological Artifacts
Specifies the application of customs law in relation to administrative procedure.
A-6140/2020 (art. 116 al. 4 LD)
Import Tax Liability for Illegally Imported Archaeological Artifacts
Specifies the procedural rules applicable to customs matters.
A-6146/2020 (art. 116 al. 2 LD)
Import Tax on Archaeological Items Upheld, with One Exception
Cited in relation to the application of administrative procedure law in customs matters.
A-1741/2022 (Art. 116 Abs. 3 ZG)
Customs Declaration Correction for Beef Imports Denied
This provision defines the appeal period for customs decisions, which is discussed in relation to the timeliness of the appellant's actions.
A-4116/2021 (Art. 116 ZG)
Classification of Windshield Washer Fluid
Used to establish the court's jurisdiction to hear the appeal against the customs authority's decision.
A-4862/2022 (Art. 116 al. 2 LD)
Customs Agent Denied VAT Remission Due to Untimely and Unsubstantiated Claims
Provision related to the jurisdiction of the Federal Administrative Court concerning customs law.
A-4862/2022 (Art. 116 al. 4 LD)
Customs Agent Denied VAT Remission Due to Untimely and Unsubstantiated Claims
Provision related to the jurisdiction of the Federal Administrative Court concerning customs law.
A-4346/2020 (Art. 116 Abs. 3 und 4 ZG)
Customs Authority v. Watch Exporter
These provisions were cited in relation to the admissibility of the appeal against the decision of the customs authorities.