Commentaries: Art. 175

The cantonal authorities are responsible for prosecutions.
Any person who breaches the regulations on importing, exporting or transiting goods shall be prosecuted and be liable to the penalties under the legislation on customs tariffs. The authorities may not proceed with a prosecution in particularly minor cases of violation concerning the use of import quotas for agricultural products.¹
If an act simultaneously constitutes an offence under paragraph 2 and an offence prosecuted by the Federal Office for Customs and Border Security, the penalty for the more serious offence applies; the penalty may be raised accordingly.²

Amended by No I of the FA of 20 June 2003, in force since 1 Jan. 2004 (AS 2003 4217;BBl 2002 4721,7234). ↩
Inserted by No I of the FA of 22 March 2013 (AS 2013 3463,3863;BBl 2012 2075). Amended by No I 33 of the O of 12 June 2020 on the Amendment of Legislation as a consequence of the Change to the Name of the Federal Customs Administration as part of its further Development, in force since 1 Jan. 2022 (AS 2020 2743). ↩

Art. 175