941.319
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
# Ordinance on the Collection of Fees and Supervisory Levies for Precious Metal Control
(PMC-FeeO)
of 6 November 2019 (Status as of 1 January 2023)
The Swiss Federal Council,
based on Article 18 paragraph 1, 19, 34 paragraph 2 and 37 paragraph 3 of the Precious Metals Control Act of 20 June 1933[^1](PMCA)
and Article 46*a* of the Government and Administration Organisation Act
of 21 March 1997[^2],[^3]
ordains:
## **Section 1** General Provisions {#sec_1}
##### **Art. 1** Subject matter {#sec_1/art_1 omnilex-key=ch-fedlex--941.319--1}
This Ordinance governs the fees and supervisory levies for precious metals control, namely:[^4]
a. fees for the services and decisions of the Central Office for Precious Metals Control, the federal assay offices and the cantonal assay offices;
b. fees for assays of fineness carried out by trade assayers in accordance with Article 41 of the Precious Metals Control Act;
c. fees for services provided by the Central Office;
d.[^5] supervisory levies for costs that are not covered by the fees for supervision of commercial purchases of melt material in accordance with Article 36 paragraph 2 letter e PMCA or supervision in accordance with Article 42^ter^PMCA.
##### **Art. 2** Liability to pay fees {#sec_1/art_2 omnilex-key=ch-fedlex--941.319--2}
1. A fee must be paid by any person who:
a. requests a decision in accordance with Article 1 letter a;
b. uses a service in accordance with Article 1 letter a;
c. requests supervisory proceedings which do not culminate in a decision or which are abandoned.
2. Federal, cantonal and communal authorities are not required to pay for precious metals control services in the context of legal and administrative assistance.
##### **Art. 3** Applicability of the General Fees Ordinance {#sec_1/art_3 omnilex-key=ch-fedlex--941.319--3}
Unless otherwise stipulated in this Ordinance, the provisions of the General Fees Ordinance of 8 September 2004[^6]apply.
##### **Art. 4** Calculation {#sec_1/art_4 omnilex-key=ch-fedlex--941.319--4}
1. The fees and supervisory levies are calculated in accordance with the rates specified in the Annex.[^7]
2. For services and decisions for which no rate is specified in the Annex, the fee is based on time spent (Art. 14).
3. Fees and levies are periodically adjusted to take account of the services actually performed, the costs incurred and technological developments.[^8]
## **Section 2** Official Analysis and Hallmarking {#sec_2}
##### **Art. 5** Principles {#sec_2/art_5 omnilex-key=ch-fedlex--941.319--5}
The fees for the official Swiss hallmarking of watch-cases and other precious metal articles and mixed metal articles comprise:
a. the fee for conformity testing;
b. the hallmarking fee.
##### **Art. 6** Fee for conformity testing {#sec_2/art_6 omnilex-key=ch-fedlex--941.319--6}
1. For conformity testing of watch-cases and other precious metal articles and mixed metal articles, the fees specified in the Annex apply.
2. For objects comprised of a combination of several precious metals, the rates for each individual metal are added together.
3. Certified material means precious metals and precious metal alloys whose fineness before production is confirmed with a conformity certificate that is issued or recognised by one of the bodies under Article 1 letter a.
##### **Art. 7** Hallmarking fees {#sec_2/art_7 omnilex-key=ch-fedlex--941.319--7}
1. For applying the hallmark on precious metal and mixed metal watch-cases or other articles, the fees specified in the Annex apply.
2. A single mark is:
a. the official Swiss hallmark; or
b. the international hallmark in accordance with the Convention of 15 November 1972[^9]on the Control and Marking of Articles of Precious Metals.
3. A double mark is the combined Swiss/international hallmark. The double mark is applied as a single unit. The fee for a double mark is charged even if individual marks are applied separately and by the manufacturer itself.
##### **Art. 8** Acceptance fee {#sec_2/art_8 omnilex-key=ch-fedlex--941.319--8}
1. If a series of fewer than ten objects is submitted for official hallmarking, an acceptance fee as specified in the Annex will be charged.
2. The acceptance fee is not charged if the official hallmarks are applied by the applicant itself.
##### **Art 9** Official hallmarking agreements {#sec_2/art_9 omnilex-key=ch-fedlex--941.319--9}
1. For the conclusion of an agreement in accordance with Article 97 paragraph 2 and Article 117*a* paragraph 3 of the Ordinance on the Control of the Trade in Precious Metals and Precious Metal Articles of 8 May 1934[^10](PMCO), the fees specified in the Annex apply:
a. for creating the dossier and reviewing the application;
b. for the audits carried out during the term of the agreement in accordance with Article 97 PMCO or for its renewal;
c. for the additional audit in the case of a request for an agreement in accordance with Article 117*a* PMCO.
2. The fees specified in paragraph 1 are payable before the conclusion or renewal of the agreement.
3. The fee for onsite supervision based on Article 117*a* paragraph 2 PMCO is based on time spent (Art. 14).
4. The Central Office charges an annual fee for the accreditation of suppliers and testing laboratories for certified material in accordance with the Annex.
## **Section 3** Fees for Fineness Assays {#sec_3}
##### **Art. 10** Assay of the fineness of samples {#sec_3/art_10 omnilex-key=ch-fedlex--941.319--10}
1. A sample is defined as an object, a piece or any type of specimen taken from the same material which does not correspond to a parcel or a melted product.
2. For assaying the fineness of samples, the fees specified in the Annex apply.
3. The fee covers the number of analyses necessary to assay the fineness of the sample.
4. Reduced-scope fineness assays include analyses for conformity with the legal standard of fineness on a single analysed metal.
5. The fee for assaying the fineness is doubled in the case of arbitration analysis.
6. For assays of fineness that cannot be carried out using standardised testing methods, the fees are based on time spent.
##### **Art. 11** Assay of the fineness of melted products {#sec_3/art_11 omnilex-key=ch-fedlex--941.319--11}
1. For assaying the fineness of melted products, the fees specified in the Annex apply.
2. For the assay and marking of each melted product, an additional fee is charged as specified in the Annex.
##### **Art. 12** Fees for conversion into analysable form {#sec_3/art_12 omnilex-key=ch-fedlex--941.319--12}
For the conversion into analysable form of material, solutions, salts and other materials which, due to their composition, require prior chemical and physical digestion, further fees as specified in the Annex are charged in addition to the fees set out in Articles 10 and 11.
## **Section 4** Other Flat-Rate Fees {#sec_4}
##### **Art. 13** {#sec_4/art_13 omnilex-key=ch-fedlex--941.319--13}
1. Other flat-rate fees apply to:
a. licences;
b. registrations of responsibility marks;
c. awarding of diplomas;
d.[^11] ongoing supervision of trade assayers, melters, commercial purchasers of melt material and the cantonal assay offices;
e. courses for precious metal assayers from industry or the cantonal assay offices;
f. conformity testing of new coatings and materials.
2. The fees are calculated in accordance with the rates specified in the Annex.
## **Section 5** Hourly Fees {#sec_5}
##### **Art. 14** Principle {#sec_5/art_14 omnilex-key=ch-fedlex--941.319--14}
1. For services, in particular expert opinions and decisions, for which no rate is specified in the Annex, a fee of CHF 90 to 135 per hour is charged.
2. The exact fee within the range given in paragraph 1 is determined on the basis of the expertise required.
3. Hours may be divided into quarters of an hour. Each fraction of a quarter of an hour is counted as one full quarter of an hour.
##### **Art. 14a** Fees relating to the supervision of trading in banking precious metals {#sec_5/art_14 omnilex-key=ch-fedlex--941.319--14_a}
1. The fees for audits, supervisory proceedings and decisions relating to trading in banking precious metals (Art. 42^ter^PMCA) are based on time spent.
2. The hourly rate for the fees specified in paragraph 1 is CHF 250–350, depending on the specialist knowledge and functional level of the person carrying out the task at the Central Office.
## **Section 5a:** Supervisory Levies {#sec_5_a}
##### **Art. 14b** Principle, scope and calculation basis {#sec_5_a/art_14_b omnilex-key=ch-fedlex--941.319--14b}
1. Purchasers of melt material in accordance with Article 31*a* PMCA, trade assayers and group companies in accordance with Article 42^bis^PMCA must pay an annual supervisory levy to the Central Office.
2. Purchasers of melt material in accordance with Article 31*a* PMCA shall pay the levy in the form of a lump sum for a period of four years.
3. Trade assayers and group companies in accordance with Article 42^bis^PMCA that hold a licence for commercial trading in banking precious metals from the Central Office shall pay the levy in the form of a fixed basic levy and a variable supplementary levy.
4. The supplementary levy covers the costs that are not covered by the basic levy.
##### **Art. 14c** Basic levy {#sec_5_a/art_14_c omnilex-key=ch-fedlex--941.319--14c}
For the basic levy in accordance with Article 14*b* paragraph 3, the rate in the Annex applies.
##### **Art. 14d** Supplementary levy {#sec_5_a/art_14_d omnilex-key=ch-fedlex--941.319--14d}
As regards the amount to be covered via the supplementary levy in accordance with Article 13*b* paragraph 3, one tenth of such levy shall be based on the balance sheet total and nine tenths on the gross revenue.
##### **Art. 14e** Calculation of the supplementary levy {#sec_5_a/art_14_e omnilex-key=ch-fedlex--941.319--14e}
1. For calculating the supplementary levy based on the balance sheet total and gross revenue, the profit and loss account of the entity subject to the levy in accordance with Article 959*b* of the Code of Obligations^[^12]^, as reported in the approved financial statements for the year preceding the year to which the levy applies, shall be decisive. The following may be deducted for trading in banking precious metals:
a. if a profit and loss account by nature of expense is used: volume changes in unfinished and finished goods, as well as the cost of purchased materials;
b. if a profit and loss account by function of expense is used: the costs of procuring or manufacturing the purchased products.
2. The decisive factor in calculating the supplementary levy based on the balance sheet total and gross revenue shall be the result in the financial statements for the year preceding the year to which the levy applies.
3. The calculation of the supplementary levy according to gross revenue shall be based exclusively on the gross revenue of the business activity subject to the licence requirement in accordance with Article 42^bis^PMCA.
##### **Art. 14f** Start and end of levy liability {#sec_5_a/art_14_f omnilex-key=ch-fedlex--941.319--14f}
1. Levy liability shall begin with the granting of the licence and end with its withdrawal or the discharge from supervision.
2. If the start or end of levy liability does not coincide with the start or end of the year to which the levies apply, the basic levy and supplementary levy shall be payable*pro rata temporis* .
3. A right to reimbursement based on paragraph 2 at the end of levy liability shall exist only for amounts exceeding CHF 1000.
##### **Art. 14g** Collection of levies {#sec_5_a/art_14_g omnilex-key=ch-fedlex--941.319--14g}
1. The Central Office shall collect the supervisory levies from the licence holders in accordance with Article 42^bis^PMCA based on its cost accounting for the year preceding the year to which the levies apply.
2. After finalising its cost accounting, the Central Office shall produce an invoice for each entity subject to the levies.
##### **Art. 14h** Invoicing, due dates, deferral and expiry {#sec_5_a/art_14_h omnilex-key=ch-fedlex--941.319--14h}
1. The Central Office shall produce invoices for the supervisory levies.
2. If the entities subject to the levies do not agree with the final invoice, they may request an appealable decision.
3. Due dates, deferral and expiry shall be based by analogy on the provisions of the General Fees Ordinance of 8 September 2004[^13].
## **Section 6** Compensation for Services provided by the Central Office {#sec_6}
##### **Art. 15** {#sec_6/art_15 omnilex-key=ch-fedlex--941.319--15}
1. The cantonal assay offices pay an annual fee to the Central Office.
2. This consists of a fixed sum and a variable amount depending on the gross turnover generated by the fees charged in accordance with Articles 5 to 9.
3. The compensation is governed by an administrative service level agreement.
## **Section 7** Final Provisions {#sec_7}
##### **Art. 16** Repeal of existing legislation {#sec_7/art_16 omnilex-key=ch-fedlex--941.319--16}
The Ordinance of 17 August 2005[^14]on the Fees for Precious Metal Control is repealed.
##### **Art. 17** Amendment of existing legislation {#sec_7/art_17 omnilex-key=ch-fedlex--941.319--17}
.[^15]
##### **Art. 18** Commencement {#sec_7/art_18 omnilex-key=ch-fedlex--941.319--18}
This Ordinance comes into force on 1 January 2020.
### **1.** Conformity testing (Art. 6), per object made of gold, silver, platinum or palladium: {#annex_u1/lvl_1 omnilex-key=ch-fedlex--941.319--annex-1}
| | CHF |
| --- | --- |
| 1.1 made of certified material | 1.30 |
| 1.2 made of uncertified material | 1.90 |
### **2.** Hallmarking (Art. 7) {#annex_u1/lvl_2}
| Fee | Per single mark | | | Per double mark | | |
| --- | --- | --- | --- | --- | --- | --- |
| | Mechanical CHF | Laser
CHF | | Mechanical CHF | Laser
CHF | |
| 2.1 by the assay office | 1.00 | 3.00 | | 1.30 | 3.80 | |
| 2.2 by the manufacturer | 0.80 | 0.80 | | 1.10 | 1.10 | |
### **3.** Acceptance fee (Art. 8) {#annex_u1/lvl_3}
| | CHF |
| --- | --- |
| Fee for series of less than ten objects | 20.00 |
### **4.** Official hallmarking agreements (Art. 9 paras. 1 and 4) {#annex_u1/lvl_4}
| | CHF |
| --- | --- |
| 4.1 non-recurring fee for creating a dossier | 500.00 |
| 4.2 additional fee for conducting an audit | 2000.00 |
| 4.3 non-recurring fee for additional audits in accordance with Article 117*a* of the PMCO | 250.00 |
| 4.4 annual fee for accreditation of suppliers and testing laboratories for certified material | 2000.00 |
### **5.** Assay of fineness of objects or samples (Art. 10) {#annex_u1/lvl_5}
| | Gold
CHF | Silver
CHF | Platinum
CHF | Palladium
CHF |
| --- | --- | --- | --- | --- |
| 5.1 Fee for reduced-scope fineness assay | 80.00 | 55.00 | 170.00 | 170.00 |
| 5.2 Fee for fineness assay | 105.00 | 80.00 | 210.00 | 210.00 |
### **6.** Assay of fineness of melted products (Art. 11) {#annex_u1/lvl_6}
| | Gold
CHF | Silver
CHF | Platinum
CHF | Palladium
CHF |
| --- | --- | --- | --- | --- |
| 6.1 Fee for fineness assay | 105.00 | 80.00 | 210.00 | 210.00 |
| | CHF |
| --- | --- |
| 6.2 Fee for assay and marking of a melted product | 50.00 |
### **7.** Conversion into analysable form (Art. 12) {#annex_u1/lvl_7}
| | Fee per parcel sampled
CHF |
| --- | --- |
| 7.1 Fee for pre-ground material that is to be broken down by lead (or other metal) melting | 300.00 |
| 7.2 Fee for clean solutions and salts | 100.00 |
| 7.3 Fee for contaminated solutions and salts normally destined for refining or recovery | 300.00 |
| 7.4 Fee for breaking down materials not listed in this table | 120.00 |
### **8.** Other flat-rate fees (Art. 13) {#annex_u1/lvl_8}
| | CHF |
| --- | --- |
| 8.1 Issue or renewal of a melter's licence with a melter's mark | 1000.00 |
| 8.2 Non-recurring fee for issue of an additional melter's mark | 200.00 |
| 8.3 Issue or renewal of individual melter's licence with individual melter's mark | 200.00 |
| 8.4 Non-recurring fee for issue of a trade assayer's licence | 1500.00 |
| 8.4*a* Granting of a licence for trading in banking precious metals | 2500.– |
| 8.5 Registration or renewal of an individual responsibility mark | 800.00 |
| 8.6 Registration or renewal of a collective responsibility mark: | |
| 1. per mark and | 800.00 |
| 2. per participant | 200.00 |
| 8.6*a* Granting or renewal of a purchase licence | 500.– |
| 8.7 Modifications and cancellations of licences and marks in accordance with sections 8.1 to 8.6*a* | –.– |
| 8.8 Exam registration fee for the federal diploma for sworn assayers | 150.00 |
| 8.9 Issue of the federal diploma for sworn assayers | 600.00 |
| 8.10 Annual fees for ongoing supervision: | |
| 1 trade assayers, includes activities as a melter if applicable | 5000.00 |
| 2 melters | 1000.00 |
| 3 cantonal assay offices | 5000.00 |
| 8.11 Course fees for assayers from industry or a cantonal assay office, per person and day | 500.00 |
| 8.12 Conformity testing of new coatings and materials is charged according to time spent. | |
### **9.** Other lump sum levies (Art. 14a para. 2) {#annex_u1/lvl_9}
| | | CHF |
| --- | --- | --- |
| 9.1Supervisory levy for purchasers of melt material in accordance with Article 31*a* paragraphs 2 and 3 PMCA (lump sum for a period of four years) | | 2000.– |
| 9.2Basic levy for licence holders in accordance with Article 42^bis^PMCA | | 5000. – |
#
[^1]: SR **941.31**
[^2]: SR **172.010**
[^3]: Amended by Annex No 5 of the O of 31 Aug. 2022, in force since 1 Jan. 2023 (AS **2022** 552).
[^4]: Amended by Annex No 5 of the O of 31 Aug. 2022, in force since 1 Jan. 2023 (AS **2022** 552).
[^5]: Inserted by Annex No 5 of the O of 31 Aug. 2022, in force since 1 Jan. 2023 (AS **2022** 552).
[^6]: SR **172.041.1**
[^7]: Amended by Annex No 5 of the O of 31 Aug. 2022, in force since 1 Jan. 2023 (AS **2022** 552).
[^8]: Amended by Annex No 5 of the O of 31 Aug. 2022, in force since 1 Jan. 2023 (AS **2022** 552).
[^9]: SR **0.941.31**
[^10]: SR **941.311**
[^11]: Amended by Annex No 5 of the O of 31 Aug. 2022, in force since 1 Jan. 2023 (AS **2022** 552).
[^12]: SR **220**
[^13]: SR **172.041.1**
[^14]: [AS **2005** 4317, **2010** 2219n. II]
[^15]: The amendments may be consulted underAS **2019** 3771.