Art. 58

Interest on late payment is not imposed if:

1. the import tax debt has been secured by a cash deposit;
2. goods released for free circulation (Art. 48 CustA¹) are first provisionally assessed (Art. 39 CustA) and at the time of acceptance of the customs declaration, the importer was registered on Swiss territory as a taxable person;
3. ² goods conditionally assessed (Art. 49, 51 para. 2 letter b, 58 and 59 CustA) on conclusion of the customs procedure:

1. are re-exported, or

2. are placed under another customs procedure (Art. 47 CustA);

c^bis.³ in the case of goods conditionally assessed, the importer was registered on Swiss territory as a taxable person at the time of acceptance of the customs declaration;

d.⁴ …

e. the goods must be declared periodically for the customs assessment procedure (Art. 42 para. 1 letter c CustA) or are subsequently assessed under a simplified customs assessment procedure (Art. 42 para. 2 CustA) and the importer was registered on Swiss territory as a taxable person at the time of the import.