Commentaries: Art. 55

The cantons shall prosecute and judge offences under this Act.
Offences against the provisions of this Act relating to authorisation requirements for the import of goods (Art. 7 para. 3) and on restricting exports (Art. 31 para. 2 let. i) shall be prosecuted and judged by the Federal Office for Customs and Border Security (FOCBS).¹
If an offence both contravenes paragraph 2 and constitutes an offence prosecuted by the FOCBS, the penalty for the more serious offence applies. The FOCBS may increase the penalty appropriately.²

Amended by No I 14 of the O of 12 June 2020 on the Amendment of Legislation as a consequence of the Change in the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743). ↩
Amended by No I 14 of the O of 12 June 2020 on the Amendment of Legislation as a consequence of the Change in the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743). ↩

Art. 55