Section 1: Assessment of duties and taxes.

1. Subject to the provisions of Article 99a, the duties and taxes to be levied are those in force on the date of registration of the retail declaration. 2. In the event of a reduction in the rate of customs duties, the declarant may request the application of the new tariff which is more favourable than that which was in force on the date of registration of the itemised declaration…

The duties and taxes payable for each item on the same declaration and the duties and taxes levied as in customs matters are rounded down to the nearest franc.