Any person who purchases, receives as a gift, receives as a pledge or otherwise takes possession of, conceals, helps to sell or brings into circulation goods, in respect of which they know or must assume that the import tax payable has been wilfully evaded shall be liable to the same penalty as applies to the principal offender.
Art. 99 – Receiving untaxed goods
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Art. 99
Receiving untaxed goods
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- Title 6 Criminal Provisions
- Language
- English (en)
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- 2025-03-31
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Art. 99 Receiving untaxed goods Any person who purchases, receives as a gift, receives as a pledge or otherwise takes possession of, conceals, helps to sell or brings into circulation goods, in respect of which they know or must assume that the import tax payable has been wilfully evaded shall be li
- SR-Nummer
- SR 641.20
- Document type
- Federal act
- Language
- English (en)
- Document date
- 2009-06-12
- Source
- Fedlex
- Legal area
- National law