Art. 112

(Art. 52 para. 3 and 19 para. 2 VAT Act)

1. If an import assessment under Article 19 paragraph 2 VAT Act is requested, a cost calculation must be submitted at the time of customs clearance.
2. The cost calculation must show:
   1. the direct costs of the individual supplies;
   2. the total consideration.
3. Cost elements that cannot be fully allocated to the individual supplies, such as overheads, profit or transport costs, must be allocated to the individual supplies by value.
4. The Federal Office for Customs and Border Security (FOCBS)¹may from case to case demand further documentation in order to review the calculation.