Schweizerisches Bundesverwaltungsrecht: Zollrecht

Swiss customs law regulates the handling of international trade between the economic area of Switzerland/Liechtenstein and foreign countries. The new customs law, which came into effect on May 1, 2007, brings a long-awaited modernization of the legal foundations. For decades, legal scholarship has not produced a comprehensive treatment of this multifaceted area of federal law. Both tax law and other administrative law disciplines have only marginally addressed customs law issues. This work takes this circumstance into account. It provides an introduction to the customs legal framework applicable to cross-border trade in Switzerland, with particular emphasis on its pronounced treaty-based interconnections. The second edition has been completely revised, significantly expanded, and updated to reflect the latest case law. Content: Fundamentals and significance of customs law (Introduction, Customs as a subject of tax and foreign trade policy, The concept of goods in customs law - The goods schema in the customs tariff, The historical context of customs duties and Swiss customs administration) Legal sources of Swiss customs law (International legal foundations, Basics of the Swiss customs legal framework, Customs administration, Legal protection and cooperation) Fundamentals of customs collection and customs procedures.