Switzerland → United States · Sale by COMEX futures delivery

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瑞士 (Doré bar - unstamped) ⟶ 美国 (Doré bar - unstamped)

第 1 段：瑞士

货物起点

1
Screen the bars, buyer and destination against Swiss sanctions before release: no purchase, import, transit or related services (including brokerage and financing) for gold of Russian origin exported after 4 Aug 2022 or gold processed from it in third countries
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
法律原文
[transcription] Art. 14d paras 1-4 read in an unofficial third-party English translation (as at 22 Mar 2024, held in laws/); Annex 26 covers 7108, 7112 91 and ex 7118 90 gold coins; Annex 27 ex 7113 and ex 7114. [unconfirmed] The official consolidation is now Stand 21 Sep 2026 and was not read (the fetch tool truncates before Art. 14d); changes after March 2024 are not ruled out. The ordinance contains no explicit ban on selling gold to Russia; the export-side effect is through the services ban.
- Ordinance of 4 March 2022 on measures in connection with the situation in Ukraine (SR 946.231.176.72), Art. 14d
2
Release the bars from the refinery vault or free port against the owner's instruction and prepare the weight list (bar list), commercial invoice and packing list for the shipment
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
出具
Outbound weight list / bar list; Commercial invoice to the foreign buyer; Packing list
标准
The weight list is sourced to LBMA Annex C; commercial invoice and packing list are standard export practice, not read in a Swiss source.
- LBMA Good Delivery Rules, Annex C (weight lists); Customs Act Arts. 62-66 (free ports)
3
Lodge the electronic export declaration in Passar (HS 7108; e-dec Export was usable only to end-2025); the declarant must make it binding and physically export the goods within 120 days of its acceptance in the IT system
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
出具
Passar export declaration (HS 7108)
官方指引
R-10-10 (valid 1 Jan 2026) cites Art. 25-29 ZG and Art. 79-83 ZV for the declaration duty, says declarations are electronic in principle, and sets the 120-day limit from acceptance in the IT system. R-10-10 held and read in full on 2026-09-28; the Customs Act and Ordinance texts themselves were not read. R-10-10 has no gold-specific rule.
- Customs Act (ZG, SR 631.0); BAZG R-10-10, ZG Arts. 25-29 (as cited in R-10-10)
4
Receive the export assessment notice (Veranlagungsverfuegung Ausfuhr), the evidence that the goods were properly cleared for export
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
出具
Veranlagungsverfuegung Ausfuhr
官方指引
R-10-10 cites Art. 38 and 69 ZG and Art. 92 ZV for the export assessment notice and says it is evidence of proper assessment and of export for VAT. R-10-10 held and read in full on 2026-09-28.
- Customs Act (ZG); BAZG R-10-10, ZG Arts. 38 and 69; ZV Art. 92 (as cited in R-10-10)
5
Treat the sale as a VAT-exempt export (supply of goods directly transported abroad) and keep the export assessment notice as evidence
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
所需
Veranlagungsverfuegung Ausfuhr
法律原文
Art. 23(2) no. 1 read in the held MWSTG (Stand 1 Jan 2025, German wording current). Art. 23(3): direct export includes export into an open customs warehouse or a free port. Investment gold of at least 995 fineness is separately exempt with credit under Art. 23(2) no. 12 (see ch.tax-import-vat).
- Federal VAT Act (MWSTG, SR 641.20), Art. 23(2) no. 1
6
Hand the sealed consignment to a secure valuables carrier and fly it out (Zurich or Geneva) under an air waybill
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
出具
Air waybill (outbound)
未经核实
Carrier practice. Cantonal licensing: in the Canton of Zurich "Sicherheitstransporte von Personen, Gütern und Wertsachen" require a licence under the Polizeigesetz, 9. Abschnitt (cantonal page, read by WebFetch 2026-09-28; PolG text not read). Geneva and other cantons not checked. No Swiss source read describes the outbound air leg for gold.

管制

Banks identify the contracting party and beneficial owner for precious-metals trading and for cash transactions over CHF 15,000 (CDB 20; Form A, Form K).
CHF 15,000 cash
标准金额未确认
- CDB 20 (SBA), CDB Art. 4(2)(f)-(g), 7, 20-21, 27-28
Melt material imported from abroad for sale in Switzerland needs a formal import declaration; simplified and oral declarations are excluded in principle. A buyer or licensee who accepts melt material that has not been through customs breaches due diligence under the PMCA: fine up to CHF 2,000 per ca…
官方指引
- BAZG Merkblatt 'Annahme von Schmelzgut aus dem Ausland' (Jan 2024)
Commercial production of melt products (bars, plates, rods, granules made by melting precious metal or melt material) requires a melt licence; acting without it is punishable by a fine (EMKG Art. 48). Every melt product must bear the licence holder's stamp; melt products for resale must be assayed b…
法律原文
- EMKG/PMCA (SR 941.31), Arts. 1(2), 24, 31(1), 32-33, 47, 48
Holders of a melter licence may accept melt material only from persons who can prove lawful acquisition, and must verify the customer's identity by a probative document such as a passport or identity card. Where origin is doubtful or the offer comes from unknown persons, origin must be clarified wit…
法律原文
- PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 1 (parsed into section sch-2)
  “Der Inhaber einer Schmelzbewilligung darf Schmelzgut nur von Per-”
- PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 2 (parsed into section sch-2)
  “Es muss die Identität des Kunden anhand eines beweiskräftigen Do- kumentes wie Pass oder Identitätskarte überprüfen.”
- PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 3 (parsed into section sch-2)
  “Bestehen über die Herkunft der Ware Zweifel oder stammen die An- gebote von Unbekannten, so ist der Inhaber der Schmelzbewilligung verpflichtet, die Herkunft des Schmelzgutes besonders sorgfältig abzu- klären.”
- PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 1 (parsed into section sch-2)
  “derlichen organisatorischen Massnahmen, um das Schmelzen von Schmelzgut unrechtmässiger Herkunft zu verhindern.”
- PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 2 (parsed into section sch-2)
  “so ist die Ware durch den Inhaber der Schmelzbewilligung bis zur Klärung des Falles in unverändertem Zu- stand aufzubewahren.”
- PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 3 (parsed into section sch-2)
  “Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”
- PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168c Abs. 1 (parsed into section sch-2)
  “Der Inhaber einer Schmelzbewilligung muss über seine Ankäufe von Schmelzgut und Schmelzprodukten Buch führen.”
- PMCO/EMKV (articles in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168c Abs. 2 Bst. b (parsed into section sch-2)
  “die in Artikel 168a Absatz 2 vorgeschriebenen Identifikations- nachweise;”
- PMCO/EMKV (articles in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168a)
  “Er muss die Identität des Kunden anhand eines beweiskräftigen Dokumentes wie Pass oder Identitätskarte überprüfen und muss sich vor Ausführung des Auftrages den rechtmässigen Erwerb des Schmelzgutes durch den Auftraggeber nachweisen lassen.”
- PMCO/EMKV (articles in refs), BAZG Schmelzen und Prüfen (Dec 2023) Ziff. 4.1.6 (restates Art. 168b Abs. 3)
  “Die Dokumente über den Geschäftsverkehr mit Schmelzgut und Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”
- PMCO/EMKV (articles in refs), BAZG Richtlinie R-247 (1 Jan 2023) Ziff. 3.3.2
  “Bestehen Zweifel über die Herkunft des Materials oder in Bezug auf die Integrität des Kunden sind Bewilligungsinhaber verpflichtet, den Sachverhalt besonders sorgfältig abzuklären”
Purchase, import, transit and transport of gold (Annex 26) originating in Russia and exported from Russia after 4 Aug 2022, and of gold processed from it in third countries, are prohibited, as are related services (all kinds, including financial services, brokerage and technical assistance) and the …
法律原文
- Ordinance of 4 March 2022 on measures in connection with the situation in Ukraine (SR 946.231.176.72), Art. 14d
Precious metals are 'sensitive goods' in free ports (Customs Ordinance Annex 2, as amended on 18 November 2015): the declarant must declare them electronically on entry into storage, and an electronic inventory record of them is kept per depositor and submitted by the warehouse keeper to customs on …
法律原文
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917, ZV Anhang 2 (sensitive goods) as amended
  “Anhang 2 wird wie folgt geändert:”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Anhang 2 Ziff. 5: precious metals ex tariff chapter 71
  “Perlen, Diamanten, Edelsteine, Schmucksteine, Edelmetalle und Edel- metallplattierungen sowie Waren daraus (ex Zolltarifkapitel 71)”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917 Ziff. IV: in force
  “Diese Verordnung tritt am 1. Januar 2016 in Kraft.”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 178a Abs. 1: electronic declaration on entry into the free port
  “Die anmeldepflichtige Person muss sensible Waren bei der Einlagerung ins Zoll- freilager elektronisch anmelden.”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 185: inventory record per depositor
  “Die Bestandesaufzeichnung für sensible Waren ist je Einlagererin oder je Einlagerer zu führen.”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 184 Abs. 2: kept electronically
  “Sie muss elektronisch geführt werden.”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), ZV Art. 184 Abs. 3bis: warehouse keeper submits it on request
  “Auf Verlangen muss die Lagerhalterin oder der Lagerhalter der EZV die”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), AS 2015 4917, ZV Art. 246a: amendment date
  “Übergangsbestimmungen zur Änderung vom 18. November 2015”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), BAZG R-10-50 (1 Jul 2025) s.1.3.1: export goods count as sensitive goods
  “Ausfuhrwaren gelten als sensible Waren”
- Customs Ordinance (ZV) as amended on 18 November 2015 (articles in refs), R-10-50 s.4.1: inventory records over all sensitive goods
  “Bestandesaufzeichnungen nach den Grundsätzen der ordnungsgemässen Buchführung”
Cash threshold for dealers in goods (anti-money laundering)
法律原文
- GwG Art. 8a(1)
  “Händlerinnen und Händler nach Artikel 2 Absatz 1 Buchstabe b müssen folgende”
- GwG Art. 8a(1)(a)
  “Identifizierung der Vertragspartei (Art. 3 Abs. 1);”
Cash threshold for dealers in gold (anti-money laundering)
法律原文
- GwG Art. 8a(1)
  “Händlerinnen und Händler nach Artikel 2 Absatz 1 Buchstabe b müssen folgende”
- GwG Art. 8a(1)(a)
  “Identifizierung der Vertragspartei (Art. 3 Abs. 1);”
- GwG Art. 8a(2bis)
  “oder Edelsteinen beträgt die massgebende Schwelle im Sinne von Ab-”
- EMKG Art. 1(1)
  “Edelmetalle im Sinne dieses Gesetzes sind Gold, Silber, Platin und Palladium.”

第 2 段：美国

货物终点

7
Screen the supplier and the gold: KYC, OFAC sanctions lists, and confirm the gold is not of Russian Federation origin (unless it was outside Russia before 28 June 2022); apply CAHRA red flags from the 2023 Africa Gold Advisory
执行方
Importer of record (bullion bank, trader, refiner or dealer)
所需
Commercial invoice; Bar list (serials, weights, fineness)
出具
Importer's supplier KYC and OFAC / Russian-origin screening file
法律原文
- E.O. 14068; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i); determination under s.1(a)(i)(A), 1(b) and 5; delegation 31 CFR 587.802
8
File entry (CBP Form 3461 or electronic equivalent) with evidence of the right to make entry, commercial invoice and packing list, and the entry summary (CBP Form 7501) classifying the gold under HTSUS 7108 with country of origin; deposit any duty (heading 7108 free except 4.1% on 7108.12.50 and 7108.13.70 for non-preference origins) and the 0.3464% merchandise processing fee; shipments of $2,500 or less may use informal entry
执行方
Licensed customs broker
所需
Importer's supplier KYC and OFAC / Russian-origin screening file; Commercial invoice; Packing list; Air waybill
出具
CBP Form 3461 entry / immediate delivery (or ACE electronic equivalent); CBP Form 7501 entry summary (HTSUS classification, origin, duties and fees)
法律原文
- 19 CFR 142.3; 19 CFR 143.21; 19 CFR 24.23; HTSUS 7108
9
Review, examine if selected, and release the goods; CBP enforces the Russian-origin gold ban and any withhold release order on gold made with forced labour
执行方
US Customs and Border Protection
所需
CBP Form 3461 entry / immediate delivery (or ACE electronic equivalent)
出具
CBP release of entered goods (ACE cargo release)
法律原文
- 19 CFR 142.3; E.O. 14068 gold determination; 19 U.S.C. 1307 and 19 CFR 12.42
10
Deliver released gold directly to the refinery or to a COMEX-approved depository (for COMEX, bars must come directly from an approved producer or assayer with certificates, or from another depository)
执行方
Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
所需
CBP release of entered goods (ACE cargo release)
出具
Delivery record airport to refinery or depository
标准
11
Deliver bars into a COMEX-approved depository directly from the approved producer with refiner certificates, from an approved assayer with assay certificates, or from another approved depository
执行方
Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
所需
Refiner certificate for bars produced (brand, serial, weight, fineness)
出具
Chain-of-integrity receipt at depository
标准
12
Inspect and weigh the bars and record them as eligible stock
执行方
COMEX-approved depository / bullion vault
所需
Chain-of-integrity receipt at depository; Bar list (serials, weights, fineness)
出具
Depository inspection, weight record and eligible-stock entry
标准
13
Issue an electronic warrant in the name of the clearing member, referencing bar serials and the approved producer; the metal becomes registered (deliverable) stock
执行方
COMEX-approved depository / bullion vault
所需
Depository inspection, weight record and eligible-stock entry
出具
COMEX gold warrant (electronic UCC Article 7 document of title)
标准
- COMEX Rulebook; UCC Article 7, Rule 705.A; 113108
14
Report eligible, pledged and registered stocks to the exchange registrar daily by 2:00 p.m.
执行方
COMEX-approved depository / bullion vault
标准
15
Optionally pledge the warrant to CME as collateral (title to CME, first-priority security interest, 15% haircut)
执行方
Futures clearing member / bullion bank
所需
COMEX gold warrant (electronic UCC Article 7 document of title)
标准
16
Short clearing member submits a delivery intention in Deliveries Plus selecting warrants (brand, weight, warrant number, warehouse) - Day 1
执行方
Futures clearing member / bullion bank
所需
COMEX gold warrant (electronic UCC Article 7 document of title)
出具
COMEX delivery intention notice (Deliveries Plus)
标准
17
Issue invoices on the morning after the intention day at the settlement price plus storage reimbursement - Day 2
执行方
Exchange clearing house (CME Clearing for COMEX)
所需
COMEX delivery intention notice (Deliveries Plus)
出具
CME Clearing delivery invoice
标准
18
Settle: the warrant transfers electronically to the long clearing member and funds are banked through clearing - Day 3
执行方
Exchange clearing house (CME Clearing for COMEX)
所需
CME Clearing delivery invoice
出具
Warrant transfer and funds banked through clearing
标准
19
On warrant cancellation, load out the metal first-come first-served; if not released within 5 business days notify the exchange; delivery orders received by the 20th must be released by month-end
执行方
COMEX-approved depository / bullion vault
所需
Warrant transfer and funds banked through clearing
出具
Load-out release record after warrant cancellation
标准

税费

Customs duty on gold (HTSUS 7108)
Column 1 general: Free on 7108.11.00 (powder), 7108.12.10 (bullion and dore), 7108.13.10 (gold leaf), 7108.13.55 (rectangular or near-rectangular shapes of 99.5%+ gold marked only with weight, purity or other identifying information), 7108.20.00 (monetary); 4.1% on 7108.12.50 (other unwrought) and 7108.13.70 (other semi-manufactured), Free for special programmes A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG (General Note 3(c)(i): e.g. S = USMCA, PE = Peru TPA, CO = Colombia TPA, AU = Australia FTA, CL = Chile FTA, SG = Singapore FTA, A = GSP, D = AGOA). Column 2: 65% on 7108.12.50 and 7108.13.70, 8% on gold leaf, Free on the others (7108.13.55 footnoted "See 9903.90.08") All imports of gold
法律原文金额未确认
- HTSUS (Revision 19, 2026), heading 7108
Nevada gold and silver excise tax
0.75% of Nevada gross revenue above $20,000,000 up to $150,000,000 (i.e. $975,000 at $150m) plus 1.1% of the excess over $150,000,000; nothing due if $20,000,000 or less
官方指引金额未确认
- NRS 363D (per Department of Taxation form EXC-F029), NRS 363D.160 (as cited by the Department)
IEEPA reciprocal tariff (E.O. 14257) - ended February 2026; gold bullion exempt throughout, other 7108 lines exempt from 8 Sep 2025
10% on all imports from 12:01 a.m. EDT 5 Apr 2025 (E.O. 14257 s.3(a)) plus country-specific rates from 9 Apr 2025 as modified; goods in Annex II excepted 7108.12.10 (bullion and dore) was already in Annex II; E.O. 14346 Annex II (FR 43788-43789) marks 7108.11.00, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 as "Addition" for goods entered from 12:01 a.m. EDT 8 Sep 2025. Before that, cast kilobars and 100 oz bars classified in 7108.13.5500 paid the additional duty (CBP ruling N351466: "subject to an additional 10 percent ad valorem rate of duty").
法律原文金额未确认
- E.O. 14257 as modified by E.O. 14346 (IEEPA); ended by E.O. 14389
Additional duty on Russian products (9903.90.08)
35% ad valorem in lieu of column 2 rates Products of Russia in U.S. note 30(b); of heading 7108 only 7108.13.55 is listed. Moot for gold: its import is prohibited (us.ctl-russia-gold-ban)
法律原文金额未确认
- HTSUS chapter 99, 9903.90.08
Section 122 temporary import surcharge (Proclamation 11012) - gold excepted
10% ad valorem on articles of any country (heading 9903.03.01), in addition to other duties; not applied to the goods listed in U.S. note 2(aa)(ii) (heading 9903.03.03), which include every 7108 subheading: 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70, 7108.20.00 Gold of HTSUS 7108 excepted ("metals used in currency and bullion", Proc. 11012 para. 14(b); Annex I para. 2; Annex II)
法律原文金额未确认
- Trade Act of 1974 s.122 (19 U.S.C. 2132); Proclamation 11012; HTSUS U.S. note 2(aa), subchapter III, chapter 99, 9903.03.01; 9903.03.03; note 2(aa)(ii)
Section 301 forced-labor tariffs on 60 economies (USTR, from 24 Jul 2026) - gold excluded
Additional 10% or 12.5% ad valorem depending on the economy (headings 9903.05.20-9903.05.84), e.g. Canada 10% (9903.05.29), Mexico 10% (9903.05.55), United Kingdom 10% (9903.05.81), Peru 12.5% (9903.05.63), Colombia 12.5% (9903.05.32), United Arab Emirates 12.5% (9903.05.80), Switzerland: for goods whose column-1 rate is under 12.5%, column-1 rate plus additional duty totalling 12.5% (9903.05.74; note 52(k)); the same top-up method applies to the EU, Japan, South Korea and Taiwan headings; not applied to articles in U.S. note 52(b) (heading 9903.05.86), which lists 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 All HTSUS 7108 gold excluded; applies to other products of the listed economies
法律原文金额未确认
- Trade Act of 1974 s.301 (19 U.S.C. 2411); USTR notice FR Doc. 2026-15181; HTSUS U.S. note 52, subchapter III, chapter 99, 9903.05.20-9903.05.84; 9903.05.86; note 52(b)
VAT / sales tax on gold
No federal VAT or import VAT; state sales taxes vary - about 33 states exempt investment bullion or have no sales tax (Mar 2026) Bullion sales to end buyers
二手资料
BLM mining claim fees
$49 location fee and $200 initial maintenance fee per new lode claim, mill site or tunnel site; $200 annual maintenance fee (placer: per 20 acres or portion) due on or before 1 September; processing fees per 43 CFR 3000.12 ($25 per new claim on the BLM page)
法律原文金额未确认
- 30 U.S.C. 28f; 43 CFR 3830.21, 43 CFR 3830.21(a), (d)
Merchandise processing fee
0.3464% ad valorem on formal entries (19 CFR 24.23(b)(1)(i)(A)); minimum/maximum per entry $33.58/$651.50 for fiscal year 2026 (1 Oct 2025-30 Sep 2026, CBP Dec. 25-10) and $34.58/$670.86 from 1 Oct 2026 (FY2027 notice); base amounts $25/$485 CPI-adjusted; informal entries a flat fee (base $2-$9)
法律原文金额未确认
- 19 CFR 24.23, 24.23(b)(1)(i), (b)(2)

管制

Beneficial ownership reporting under the Corporate Transparency Act applies only to a "reporting company" defined as an entity "(A) A corporation, limited liability company, or other entity; (B) Formed under the law of a foreign country; and (C) Registered to do business in any State or tribal juris…
法律原文
- 31 CFR 1010.380, 1010.380(a)(1), (c)(1)(ii)
Any trade or business receiving more than $10,000 in currency in one or related transactions must file Form 8300 within 15 days. There is no cash ceiling, only reporting.
> $10,000 cash
法律原文金额未确认
- 31 CFR 1010.330; 26 USC 6050I, 1010.330(a)(1)(i)
Gold bullion is not a 'monetary instrument' under the BSA, so the cross-border currency report (CMIR) does not apply to gold carried or shipped across the border; customs entry and EEI are the only declarations.
法律原文
- 31 CFR 1010.340; 31 CFR 1010.100(dd), 1010.340(a); 1010.100(dd)
COMEX gold delivery: one 100 oz bar or three 1 kg bars, weight tolerance 5%, minimum 995 fineness, approved brand from an approved producer complying with LBMA RGG, held in an approved depository reached through the chain of integrity.
标准
- COMEX Rulebook, 113101; Rules 703.A, 705.A
SEC-reporting issuers that manufacture or contract to manufacture products in which gold is necessary must "conduct in good faith a reasonable country of origin inquiry" (Form SD Item 1.01(a)); if they know or have reason to believe the gold may come from the DRC or an adjoining country and may not …
法律原文
- Dodd-Frank s.1502; Exchange Act Rule 13p-1; Form SD (as adopted 2012), 17 CFR 240.13p-1; Form SD Items 1.01-1.02
Dealers in precious metals (gold of 500+ fineness among covered goods) must keep a written risk-based AML program with compliance officer, training and independent testing; retailers are covered only if they buy over $50,000 from non-dealers.
Purchased > $50,000 and sold > $50,000 of covered goods in the prior year
法律原文金额未确认
- 31 CFR 1027, 1027.100, 1027.210
HS 710812 and 710813 (non-monetary gold, unwrought other than powder, and semi-manufactured) are listed EAR 'luxury goods': "A license is required to export, reexport, or transfer (in-country) any item subject to the EAR listed in supplement no. 5 to this part to or within Russia or Belarus" (746.8(…
法律原文
- EAR 15 CFR 746.8(a)(7), (b)(3); Supplement No. 5 to Part 746, 746.8(a)(7)
Goods "mined, produced, or manufactured wholly or in part in any foreign country by convict labor or/and forced labor or/and indentured labor under penal sanctions shall not be entitled to entry" (19 U.S.C. 1307). Where information "reasonably but not conclusively indicates" such merchandise is bein…
法律原文
- Tariff Act of 1930 s.307 (19 U.S.C. 1307); 19 CFR 12.42, 19 U.S.C. 1307; 19 CFR 12.42(e)-(h)
US persons may not deal with SDN-listed parties; the 2023 multi-agency Africa Gold Advisory flags Wagner-linked gold from CAR and Sudan and conflict gold from Mali and Burkina Faso, warning of designation and penalties.
官方指引
- IEEPA-based OFAC programs
Historical (2025 - Feb 2026): E.O. 14257 imposed an additional 10% on all imports from 5 Apr 2025 and country rates from 9 Apr 2025, with Annex II exceptions that from the start included 7108.12.10 (bullion and dore). CBP ruling N351466 (31 Jul 2025) classified cast 1 kg and 100 oz bars from Switzer…
法律原文
- E.O. 14257; E.O. 14346; E.O. 14389; Proclamation 11012; HTSUS U.S. notes 2(aa) and 52
Import into the US of gold of Russian Federation origin is prohibited unless licensed by OFAC; gold of Russian origin located outside Russia before 28 June 2022 is excluded.
法律原文
- E.O. 14068 as amended by E.O. 14114; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i)(A) (as amended by E.O. 14114 s.3(a)); delegation 31 CFR 587.802

第 3 段：瑞士

回到原产国：出口收益

20
Identify contracting party and beneficial owner; assess source of wealth/funds for the specific bullion; sanctions/PEP screening
执行方
Swiss bank (bullion buyer)
出具
Bank KYC file (CDB 20): name, date of birth, nationality, domicile and ID for natural persons; company name, registered office and proof for entities; Form A - declaration of the beneficial owner of the assets; Form K - controlling persons with 25%+ of an operating entity (CDB 20 Art. 20-21)
标准
Downgraded 2026-09-28 from primary-law: the provisions cited are CDB 20 (a self-regulatory agreement of the SBA, held and read for Arts. 4, 7, 20-21, 27-28); the AMLA itself was not read for this step. The SBA says the revised CDB will not be available until 1 Jan 2027 at the earliest. [unconfirmed] Source-of-wealth assessment and sanctions/PEP screening were not found in the CDB 20 text read. [time-limited] The GwG consolidation of 1 Oct 2026 amends the AMLA widely; effects not assessed.
- AMLA; SBA Agreement on due diligence (CDB 20), CDB 20 Art. 4 (identification; precious-metals trading and cash transactions over CHF 15,000 are separate cases), Art. 7 (data recorded), Art. 20-21 (controlling persons 25%+, Form K), Art. 27-28 (beneficial owner, Form A)
21
Seller presents bar list, refiner's assay certificate, chain-of-custody documentation, commercial invoice, proof of title
执行方
Swiss bank (bullion buyer)
出具
Commercial invoice from the seller to the bank (VAT law requires one only if the buyer asks for it: MWSTG Art. 26(1); contents Art. 26(2); the sale of investment gold is VAT-exempt: Art. 23(2) Ziff. 12)
二手资料
A bar not from an LBMA Good-Delivery-listed refiner generally cannot be sold to a major bank without re-refining - this is market practice, not itself a statute Commercial invoice and delivery receipt are practice (no primary source); "proof of title" for allocated bars is the weight list plus the custody contract - no statutory title document found.
22
Verify bars against the bank's accepted-refiner list / Good Delivery List; settle loco Zurich or loco London, allocated or unallocated
执行方
Swiss bank (bullion buyer)
出具
Settlement confirmation / custody account entry; Allocated account weight list (specific bars = ownership) or unallocated account statement (contractual claim only)
二手资料
23
Record the transaction and the clarifications made; retain the records for at least ten years after the end of the business relationship or completion of the transaction
执行方
Swiss bank (bullion buyer)
法律原文
The official fedlex consolidation of the GwG is now held on the server and the article was read there; this replaces the earlier reading on droit-bilingue.ch and fedlex by WebFetch. The ten-year retention is written in words in the law (zehn Jahren), so it is kept in words here and not as an amount: the verifier reads number words in English only.
- Anti-Money Laundering Act (AMLA/GwG) (articles in refs), GwG Art. 7 Abs. 1 (records of transactions and clarifications)
  “Der Finanzintermediär muss über die getätigten Transaktionen und über die nach diesem Gesetz erforderlichen Abklärungen Belege so erstellen, dass fachkundige Dritte sich ein zuverlässiges Urteil über die Transaktionen und Geschäftsbeziehungen sowie über die Einhaltung der Bestimmungen dieses Gesetzes bilden können.”
- Anti-Money Laundering Act (AMLA/GwG) (articles in refs), Art. 7 Abs. 3 (kept at least ten years)
  “Nach Beendigung der Geschäftsbeziehung oder nach Abschluss der Transaktion be- wahrt er die Belege mindestens während zehn Jahren auf.”
- Anti-Money Laundering Act (AMLA/GwG) (articles in refs), Art. 2 Abs. 2 Bst. a (banks are financial intermediaries)
  “Finanzintermediäre sind: a.10 die Banken nach Artikel 1a des Bankengesetzes”

国家之间的衔接

瑞士 → 美国已研究
随货跨境的文件: Passar export declaration (HS 7108); Veranlagungsverfuegung Ausfuhr; Air waybill (outbound)