Brazil [financial-asset gold (BCB-authorised institution)] → Switzerland (refine) · Bank onboarding, title transfer and settlement

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

向研究提问

用您自己的话提问。答案就是研究本身：原文记录、每一个来源，以及每条记录的可靠程度。

逐段路线

研究记录的每个步骤、税费和管制，附法律依据及研究的可靠程度。

巴西 (Doré bar - unstamped) ⟶ 瑞士 (Doré bar - unstamped → LBMA Good Delivery 400oz bar)

第 1 段：巴西

货物起点

1
Send the gold from the PCO to head office or the refinery with an NF-e Ouro remittance note, by secure carrier
执行方
BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
所需
NF-e Ouro - first acquisition of gold from a PLG
出具
NF-e Ouro - remittance note (PCO to head office/refinery)
法律原文
- IN RFB 2.138/2023; Lei 7.766/1989, IN art. 3 V b-c; Lei 7.766 art. 3 §1
2
Refine buttons or doré into 999.9 bars and issue a bar list; the refiner covers the return of the gold with an NF-e Ouro (IN RFB 2.138 art. 3 §2).
执行方
Domestic gold refinery
所需
NF-e Ouro - remittance note (PCO to head office/refinery)
出具
Domestic refiner's bar list / certificate
形态
Smelted button/bar → 999.9 kilobar
行业惯例
Refining to 999.9 is practice; only the return invoice (IN art. 3 §2) is law.
3
Sell gold to another institution or client and issue an NF-e Ouro (negotiation); no further IOF-ouro (it falls only on first acquisition)
执行方
BCB-authorised financial institution buying gold (DTVM) and its purchase post (PCO)
出具
NF-e Ouro - negotiation between institutions
法律原文
- IN RFB 2.138/2023; Lei 7.766/1989, IN art. 3; Lei 7.766 art. 8
4
Contract the export sale and close the FX contract with an FX-authorised institution; the gold as exchange instrument is traded only with authorised institutions, supervised foreign institutions or the BCB; the FX contract is a required attachment of the e-DMOV. Proceeds may be received before or after shipment and may be kept abroad.
执行方
Authorised institution exporting gold as a financial asset / exchange instrument
出具
Contrato de câmbio (FX contract); Commercial invoice
法律原文
- Lei 14.286/2021; Resolução BCB 277/2022; IN RFB 1.082/2010, Lei 14.286 art. 3; Res. 277 arts 46, 66 §2; IN 1.082 art. 4 II c
5
Issue the NF-e Ouro Ativo Financeiro for the export (DAO operation 5), recording the e-DMOV number and the domestic transporters.
执行方
Authorised institution exporting gold as a financial asset / exchange instrument
所需
NF-e Ouro - first acquisition of gold from a PLG
出具
NF-e Ouro - export of gold (financial asset / exchange instrument); Packing list
法律原文
- IN RFB 2.138/2023, art. 3 III
6
Book the shipment with the airline, which issues the air waybill for the valuable cargo (the e-DMOV must attach the international transport document, IN RFB 1.082 art. 4 II a); after boarding, the carrier records the boarding data in the e-DMOV within 2 days (art. 23).
执行方
Valuables carrier (PF-authorised domestic transporter) and international air carrier
所需
Packing list
出具
Air waybill; Consignment Security Declaration
法律原文
Acceptance as valuable cargo and the consignment security declaration are industry practice.
- IN RFB 1.082/2010, arts 4 II a, 23
7
File the e-DMOV de saída with a digital certificate, attaching the international transport document, packing list, FX contract and the sales invoice, with the sealed volumes at the declared verification place; on registration (active CNPJ, PF-authorised domestic transporter, authorised international carrier) the Receita Federal selects a channel and schedules physical verification; clearance follows an RVES or RVFV without blocking discrepancies; gold with irregular fiscal documents is seized.
执行方
Authorised institution exporting gold as a financial asset / exchange instrument
所需
Contrato de câmbio (FX contract); NF-e Ouro - export of gold (financial asset / exchange instrument); Air waybill; Packing list
出具
e-DMOV de saída (gold as financial asset); RVES / RVFV - customs security-element and physical verification reports in the e-DMOV
法律原文
[conflict] br.div-edmov-invoice-conflict: IN 1.082 art. 4 II e and the RFB e-DMOV page still name the "Modelo VI" invoice of IN SRF 49/2001, which IN RFB 2.138 revoked (effective 1 Aug 2023); the model takes the NF-e Ouro (export) as the invoice attached.
- IN RFB 1.082/2010; Lei 7.766/1989, IN arts 1, 3 §2, 4 II, 9, 10, 11 §2, 19, 21 III; Lei 7.766 art. 3 §2
8
Send the pre-shipment notice (weights, fineness, AWB) to the foreign refiner or buyer
执行方
Authorised institution exporting gold as a financial asset / exchange instrument
所需
Air waybill
出具
Pre-shipment notification to refiner/buyer
行业惯例

税费

CFEM (Compensação Financeira pela Exploração de Recursos Minerais) on gold
1.5% Gold ore, doré, garimpo gold
法律原文金额未确认
- Lei 8.001/1990 as amended by Lei 13.540/2017, art. 2, 2-A, Anexo
Export duty (Imposto de Exportação) on gold
None on gold as financial asset (only IOF applies, CF art. 153 §5); on gold as merchandise, only if CAMEX lists it (not confirmed)
法律原文金额未确认
- CF art. 153 §5; Decreto 6.759/2009, Decreto 6.759 arts 212 §2, 215
Income tax on gains from gold operations
Capital gains on gold financial-asset operations, taxed as financial-market income
法律原文
- Lei 7.766/1989, art. 13
IOF-ouro (tax on gold as financial asset)
1% Gold as financial asset or exchange instrument, on first acquisition only; the sole tax on such gold
法律原文金额未确认
- Lei 7.766/1989; Decreto 6.306/2007; Lei 11.196/2005; CF art. 153 §5, Lei 7.766 arts 4, 8-10; Decreto 6.306 arts 36-40; Lei 11.196 art. 70 II a
IOF on the FX operation bringing in export receipts
0% Export proceeds converted into reais
法律原文金额未确认
- Decreto 6.306/2007, art. 15-B I

管制

No repatriation or surrender requirement: exporters may keep foreign-currency export proceeds abroad (Lei 11.371 art. 1); receipts may arrive before or after shipment, including by credit to an account abroad of the authorised institution (Res. BCB 277 art. 46).
法律原文
- Lei 11.371/2006 art. 1, as reworded by Lei 14.286/2021 art. 26
PLGs only for Brazilian citizens or garimpeiro cooperatives (Lei 7.805 art. 5); research authorisations and mining concessions only for Brazilians, companies under Brazilian law with head office and administration in Brazil, or cooperatives (CF art. 176 §1; Decreto 9.406 arts 16, 30).
法律原文
- Lei 7.805/1989; CF art. 176 §1, Lei 7.805 art. 5
Extracting Union minerals without a title is a crime: usurpation, 1-5 years, with the same penalty for whoever acquires, transports, holds or sells the product (Lei 8.176 art. 2 §1); mining without authorisation also carries 6 months-1 year (Lei 9.605 art. 55) and seizure of the product (Lei 7.805 …
法律原文
- Lei 8.176/1991; Lei 9.605/1998; Lei 7.805/1989, Lei 8.176 art. 2; Lei 9.605 art. 55; Lei 7.805 art. 21
  “Art. 2° Constitui crime contra o patrimônio, na modalidade de usurpacão, produzir bens ou explorar matéria-prima pertencentes à União, sem autorização legal ou em desacordo com as obrigações impostas pelo título autorizativo. Pena: detenção, de um a cinco anos e multa. § 1° Incorre na mesma pena aquele que, sem autorização legal, adquirir, transportar, industrializar, tiver consigo, consumir ou comercializar produtos ou matéria-prima, obtidos na forma prevista no caput deste artigo.”
Persons buying and selling gold as financial asset (Lei 9.613 art. 9 II) and dealers in precious metals (art. 9 parágrafo único XI) must identify clients, keep records (at least 5 years), register with their regulator or COAF and report to COAF (arts 10-11); BCB-authorised institutions follow Circ…
法律原文
- Lei 9.613/1998; Circular BCB 3.978/2020, Lei 9.613 arts 9-11
No ban on paying for gold in cash was found in the law in force. BCB-authorised institutions record cash operations above R$2,000 with the bearer's CPF (Circular 3.978 art. 33) and report to COAF, by the next business day, cash deposits, withdrawals and payments of R$50,000 or more (art. 49). PL 3.0…
R$2,000 (record); R$50,000 (COAF report)
法律原文金额未确认
- Circular BCB 3.978/2020, arts 33, 49
Every exit and entry of gold as financial asset is made by the BCB or an authorised institution, with a PF-authorised domestic transporter, under an e-DMOV; exit always gets a scheduled physical verification (IN RFB 1.082 art. 11 §2); gold with irregular fiscal documents is seized (art. 21 III).
法律原文
- IN RFB 1.082/2010, arts 1, 11 §2, 19, 21
  “§ 2º O controle referido no caput será processado com base na Declaração Eletrônica de Movimentação Física Internacional de Valores (e-DMOV).”
Gold as financial asset may be bought at first acquisition only by BCB-authorised institutions (Lei 7.766 art. 1; IN RFB 2.138 art. 3 I), whose acquisition invoice proves the purchase (Lei 12.844 art. 39 II); regularly constituted garimpeiro cooperatives may buy at origin and must resell to the BCB …
法律原文
- Lei 7.766/1989; Lei 12.844/2013; Lei 11.685/2008, Lei 7.766 arts 1-2; Lei 12.844 art. 39 II; Lei 11.685 art. 9
All gold financial-asset operations and their transport must be covered by fiscal documents; irregular gold is seized by the Receita Federal (Lei 7.766 art. 3; Decreto 6.306 arts 46, 56). Since 1 Aug 2023 the document is the NF-e Ouro Ativo Financeiro; an invoice with inaccurate data is inidônea (I…
法律原文
- Lei 7.766/1989; IN RFB 2.138/2023, Lei 7.766 art. 3; IN arts 1 §1, 3, 6
Before its first acquisition, garimpo gold may be transported only within the gold-producing region (the geological province of the same gold mineralisation where the workings are) up to an authorised buyer.
法律原文
- Lei 12.844/2013, art. 38 §§2, 5
The presumption of legality of the gold and of the buyer's good faith once the seller's documents were filed (Lei 12.844 art. 39 §4) was suspended by the STF in ADI 7.345 (interim order quoted in the EMI of PL 3.025/2023, which also ordered the Executive to adopt within 90 days a new framework for …
法律原文
- STF ADI 7.345 and 7.273; IN BCB 406/2023, IN BCB 406 art. 2
Mining in Indigenous lands requires Congress authorisation (CF art. 231 §3), the garimpeiro-cooperative priority of art. 174 §§3-4 does not apply there (art. 231 §7), and a PLG does not apply to Indigenous lands (Lei 7.805 art. 23 a). Gold from garimpo in Indigenous lands cannot be lawfully prod…
法律原文
- Constituição Federal; Lei 7.805/1989, CF art. 231 §§3, 7; Lei 7.805 art. 23 a
  “§ 7º Não se aplica às terras indígenas o disposto no art. 174, § 3º e § 4º”

第 2 段：瑞士

货物终点

Doré bar - unstamped → LBMA Good Delivery 400oz bar

9
Onboard Dubai supplier: KYC pack, chain-of-custody statement, mine-of-origin/scrap declaration, DMCC/UAEGD audit reports
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
所需
Air waybill
出具
Refiner file on the Dubai supplier: identity, commercial-register extract, proof of lawful acquisition (export permit/declaration, mining licence where applicable), SECO embargo check, origin clarification (kept for the period the EMKV sets: zehn Jahren); KYC questionnaire for mined material, naming each ASM supplier in the chain (team/cooperative, aggregators, local exporter); Independent assurance report on the Dubai refiner's responsible sourcing practices, as an Intermediate Refiner (RGG v9 s.2.3 enhanced due diligence for high-risk recycled gold); Site visit at the mine of origin before transacting (or within 6 months) - enhanced due diligence
法律原文
[inferred] Asking for DMCC/UAEGD audit reports and a chain-of-custody statement is the model's application to a Dubai supplier; the LBMA Responsible Gold Guidance and the BAZG melter due-diligence directive do not name them. The EMKV duties are read in the official fedlex consolidation held on the server. In the EMKV record on the server these articles are parsed into the section labelled Anhang (section id in the refs), not into their own sections; the quotes are from that section.
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections 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; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 1 (lawful acquisition) (parsed into section sch-2)
  “die sich über deren rechtmässigen Erwerb aus- weisen können.”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 2 (identity) (parsed into section sch-2)
  “Es muss die Identität des Kunden anhand eines beweiskräftigen Do- kumentes wie Pass oder Identitätskarte überprüfen.”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168a Abs. 3 (origin clarification) (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; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKV (SR 941.311, Stand 1 Jan 2024) Art. 168b Abs. 3 (retention) (parsed into section sch-2)
  “Schmelzprodukten müssen während zehn Jahren aufbewahrt werden.”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKG Art. 31a Abs. 1
  “Wer gewerbsmässig Schmelzgut im Sinne von Artikel 1 Absatz 3”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), EMKG Art. 31a Abs. 6
  “Die Absätze 1-5 gelten nicht für Inhaber einer Schmelzbewilligung nach Artikel 24.”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), BAZG Richtlinie R-247 (1 Jan 2023) annex matrix Teil 1 (KYC)
  “Identifikation des Kunden gemäss Art. 168a Abs. 2 EMKV für natürliche Personen, für juristische Personen mittels Han-”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections 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”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), RGG v9 Step 2.1 (origin of mined gold)
  “Mined Gold: The location of the mine (LSM and ASM).”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), RGG v9 Step 2.2 (transit red flag)
  “Is claimed to originate from a country through which gold from CAHRAs is known, or reasonably suspected, to transit”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections in refs), RGG v9 Step 1.2 (records)
  “Records are required to be maintained for at least five years, or the minimum timeframe stipulated by local regulatory requirements”
- PMCO/EMKV; LBMA Responsible Gold Guidance; BAZG melter due-diligence directive (sections 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.”
10
File the Swiss electronic customs import declaration (formal declaration; simplified or oral declarations excluded for melt material imported for sale), tariff heading 7108.1200 (statistical key 911 for mining gold), with actual origin if known; import VAT-exempt for investment gold (cast bars of at least 995 thousandths fineness bearing the fineness and the stamp of a recognised assayer-melter) and for gold in raw form or semi-finished for refining; unmarked doré may only be imported by a trade assayer (BAZG practice)
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
所需
Air waybill
出具
Electronic customs import declaration (commercial import; simplified and oral declarations excluded for melt material)
法律原文
The Federal Council report (citing the customs administration) says actual origin must be declared if known, but for large imports, e.g. from the United Kingdom or the UAE, the dispatch country is sometimes entered; [inferred] Dubai-refined Nigerian gold can therefore appear as UAE origin. [unconfirmed] That no certificate of origin is required is not stated in the sources read. No written precious-metals control record found for a passed border check. The rule that unmarked doré may only be imported by a trade assayer is BAZG practice (BAZG letter on unmarked melt products; BAZG directive on applying the EMKG); it is not in the EMKG import article. The EMKV (precious metals control ordinance) is not held on the server, so its provisions on recognised fineness marks and banking precious metals are not relied on here. Corrected earlier: the declaration was described as "Passar"; the BAZG melt-material sheet names e-dec web. [time-limited] When the BAZG-VG enters into force (date not set), the EMKG import-check paragraphs are repealed and replaced by a new BAZG control article (BAZG-VG annex amending the EMKG).
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), MWSTG (SR 641.20, Stand 1 Jan 2025) Art. 23 Abs. 2 Ziff. 12: gold supplies exempt
  “die Umsätze, die mit Gold und Legierungen von Gold der folgenden Form erzielt werden:”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Art. 23 Abs. 2 Ziff. 12 Bst. b: investment gold, cast bars
  “Gold zu Anlagezwecken mit einem Mindestfeingehalt von 995 Tausendsteln, in Form von:”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Art. 23 Abs. 2 Ziff. 12 Bst. b, first indent
  “gegossenen Barren, versehen mit der Angabe des Feingehalts und dem Stempelzeichen eines anerkannten Prüfer-Schmelzers oder”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Art. 23 Abs. 2 Ziff. 12 Bst. d: raw or semi-finished gold for refining
  “Gold in Rohform oder in Form von Halbzeug, das zur Raffination oder Rückgewinnung bestimmt ist”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), MWSTG Art. 53 Abs. 1 Bst. m: import of gold exempt
  “Gold und Legierungen von Gold nach Artikel 23 Absatz 2 Ziffer 12.”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), AS 2024 438 (amendment of 16 June 2023, in force 1 Jan 2025): inserts Art. 53 Abs. 1 Bst. m
  “Gold und Legierungen von Gold nach Artikel 23 Absatz 2 Ziffer 12.”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), MWSTV Art. 44 (former gold provision) repealed
  “Aufgehoben durch Ziff. I der V vom 21. Aug. 2024, mit Wirkung seit 1. Jan. 2025”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), EMKG (SR 941.31) Art. 20 Abs. 3: import checks
  “Die diesem Gesetz unterstellten Waren können bei der Einfuhr einer umfassenden oder stichprobenweisen Kontrolle unterworfen werden.”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG statistics page: tariff heading 7108.1200
  “Data relating to gold in raw form (e.g. bars) are recorded under customs tariff heading 7108.1200”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG statistics page: statistical key 911 (from 1 Jan 2021)
  “mining gold *(key: 911)*”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Federal Council report 14 Nov 2018, s.3.7
  “dass der tatsächliche Ursprung der Waren gemeldet werden muss, sofern er bekannt ist”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Federal Council report s.3.7
  “Bei umfangreichen Einfuhren, zum Beispiel aus Grossbritannien oder den Vereinigten Arabischen Emiraten, wird in der Zollerklärung gelegentlich das Versendungsland angegeben.”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG R-247 (1 Jan 2023) s.3.4.2: unmarked melt products only imported by trade assayers
  “Daher sind ausschliesslich Handelsprüfer berechtigt, nicht gekennzeichnete”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), R-247 s.3.4.2 (doré bars as example)
  “(bspw. Doré-Barren aus dem Bergbau)”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG Merkblatt "Annahme von Schmelzgut aus dem Ausland" (Jan 2024): simplified declarations excluded
  “Vereinfachte Zollanmeldeverfahren wie Quickzoll oder gar eine mündliche Zollanmeldung sind daher grundsätzlich ausgeschlossen.”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Merkblatt: e-dec web
  “dies selbst mittels e-dec web vornehmen”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Merkblatt: prior customs procedure
  “Annahme von Schmelzgut aus dem Ausland sichergestellt wird, dass dieses vorgängig”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Merkblatt: fine per case (under the EMKG)
  “mit bis zu CHF 2 000 pro Fall gebüsst werden”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), Merkblatt: licence withdrawal
  “In schweren Fällen kann die entsprechende Bewilligung”
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG letter of 4 Dec 2019 on import of unmarked melt products (only footnotes are sectioned; cited law-only)
- VAT Act (MWSTG) as amended with effect from 1 Jan 2025; Precious Metals Control Act (EMKG) (sections in refs), BAZG-VG of 20 June 2025, Anhang 2 Ziff. 53 (EMKG Art. 20 Abs. 3-5 repealed, new Art. 22a); annex not sectioned, cited law-only
11
Weigh-in, seal-check, drill/dip-sample, fire-assay (ASTM E1335/ISO 11426) the incoming 995 bar
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
所需
Refining/re-refining agreement, Swiss refiner; Refiner file on the Dubai supplier: identity, commercial-register extract, proof of lawful acquisition (export permit/declaration, mining licence where applicable), SECO embargo check, origin clarification (kept for the period the EMKV sets: zehn Jahren)
出具
Refiner outturn/assay report (Switzerland); Purchase book: customer, ID proof, acceptance date, description and marking, weight on acceptance, weight after melting, completion
标准
[unconfirmed] Weigh-in, seal check and ISO 11426 are not in the sources read; ASTM E1335-24 covers fire assay of bullion, and Valcambi describes fire assay of drillings from samples taken from the melt of the received material.
- Fire assay standard practice
12
Pay the Dubai counterparty for the imported bar once the Swiss refiner's own assay confirms fine content
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
所需
Refiner outturn/assay report (Switzerland)
出具
Final invoice from the Dubai seller (against Swiss outturn assay); Settlement wire, Swiss refiner -> Dubai counterparty
二手资料
- Refining/sale contract; SWIFT MT103
13
Wohlwill electrolytic re-refine to 999.9, or cast directly to LBMA Good Delivery 400oz spec (995 min) if already qualifying
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
所需
Refiner outturn/assay report (Switzerland)
形态
Pre-refined 995 bar (e.g. 'Dubai 995') → LBMA Good Delivery 400oz bar
标准
[unconfirmed] Wohlwill electrolytic refining to 999.9 is industry practice not described in the Good Delivery Rules, which set only the bar specification (350-430 fine troy ounces, minimum fineness 995.0).
- LBMA Good Delivery Rules (bar spec, marking)
14
Stamp each bar with the melting-licence holder's stamp (Stempelzeichen); bars for resale are assayed by a control office or sworn trade assayer and marked with fineness and the assayer's mark; for LBMA Good Delivery bars also serial number, fineness to four figures and year
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
出具
Bar list (serials, weights, fineness)
法律原文
Serial number and year are LBMA requirements, not Swiss law. The earlier wording "registered responsibility mark" was wrong for bars (that mark, EMKG Art. 9, applies to finished wares). EMKV marking articles (Arts. 169, 173) were read only as restated by the BAZG (Vorschriften Dec 2023, held); the EMKV text is not yet held.
- PMCA (EMKG, SR 941.31); BAZG R-247; LBMA Good Delivery Rules, EMKG Art. 31(1); R-247 s.3.4.1; LBMA GD Rules s.2.1.7
15
File annual LBMA RGG independent assurance report; and (if volume threshold met) CO 964j-l conflict-minerals public report
执行方
Swiss refiner (melter/trade-assayer licence, LBMA Good Delivery-listed)
出具
LBMA Responsible Gold Guidance annual assurance report; CO 964j-l conflict-minerals due-diligence public report
标准
[time-limited] RGG v9 applies until RGG v10 takes effect: implementation 1 Jan-31 Dec 2027, first v10 audits for the reporting year ending 31 Dec 2027 (consultation closed 10 Jul 2026).
- LBMA RGG v9; CO Art. 964j-964l
16
Optionally store under customs control in a free port (e.g. Geneva La Praille / Aéroport, Embrach - Embraport, Zürich-Flughafen - Cargologic): stored goods are not subject to import customs duties or trade-policy measures and may be stored indefinitely
执行方
Bonded warehouse / freeport operator (Geneva/Embrach)
出具
Electronic customs declaration on entry of sensitive goods into the free port (content: the inventory-record particulars listed in the Customs Ordinance, letters a to f, plus the depositor's name and address); Electronic inventory record of sensitive goods: previous customs document, entry date, owner, origin country, description, value, marks, gross/net mass, origin proof, location, exit date, etc. (17 fields)
法律原文
The BAZG free-port list held is the old list in the library (its record dates it to the start of the year it was issued; no newer list found); operators may have changed. [time-limited] The BAZG-VG (adopted, not yet in force) treats free ports as a kind of customs warehouse and will replace these articles when in force. [inferred] Suspension of import VAT is read from the BAZG free-port directive ("auf das Erheben der Abgaben ... verzichtet"); the ZG names only import customs duties and trade-policy measures. Supplies of goods stored in a free port are VAT-exempt under the MWSTG (read). The ZG and ZV are now read in their official fedlex consolidations held on the server.
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG (SR 631.0, Stand 1 Sep 2023) Art. 62 Abs. 1
  “Zollfreilager sind Teile des Zollgebiets oder in diesem gelegene Räumlichkeiten:”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 62 Abs. 3
  “Die eingelagerten Waren unterliegen weder den Einfuhrzollabgaben noch handels- politischen Massnahmen.”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 64 Abs. 1
  “Wer ein Zollfreilager betreibt, braucht eine Bewilligung des BAZG.”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 65 Abs. 1
  “Waren, die in einem Zollfreilager gelagert werden sollen, sind der zuständigen Zoll- stelle zur Einlagerung anzumelden und in das Zollfreilager zu verbringen.”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 65 Abs. 2
  “In Zollfreilagern dürfen Waren beliebig lange gelagert werden.”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZG Art. 66 Abs. 1
  “Die Lagerhalterin oder der Lagerhalter muss über alle eingelagerten sensiblen Wa- ren Bestandesaufzeichnungen führen.”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZV (SR 631.01, Stand 1 Oct 2024) Art. 178a Abs. 1
  “Die anmeldepflichtige Person muss sensible Waren bei der Einlagerung ins Zollfrei- lager elektronisch anmelden.”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZV Art. 182 Abs. 2
  “Sie oder er muss zudem für sensible Waren eine Bestandesaufzeichnung führen.”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZV Art. 184 Abs. 2
  “Sie muss elektronisch geführt werden.”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), ZV Anhang 2 Ziff. 5 (sensitive goods; the section id carries footnote 193 glued to the label)
  “Perlen, Diamanten, Edelsteine, Schmucksteine, Edelmetalle und Edel- metallplattierungen sowie Waren daraus (ex Zolltarifkapitel 71)”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), BAZG Richtlinie R-10-50 Ziff. 1.1 (levies not raised)
  “Dabei wird auf das Erheben der Abgaben, auf deren Sicherstellung und auf die Anwendung handelspolitischer Massnahmen”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), MWSTG Art. 23 Abs. 2 Ziff. 3bis
  “die Lieferung von Gegenständen, die wegen Einlagerung in einem Zollfreilager (Art. 62-66 ZG) nachweislich im Inland unter Zollüberwachung standen und diesen Zollstatus nicht rückwirkend verloren haben”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), Embrach
  “Zürcher Freilager AG, GVZ Embraport”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), Genève La Praille and Genève Aéroport
  “Ports Francs et Entrepôts de Genève SA”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), BAZG-VG (20 June 2025, not in force) Art. 64
  “Zolllager sind vom BAZG zugelassene Orte im Zollgebiet”
- Swiss Customs Act (ZG); Customs Ordinance (ZV) (articles in refs), BAZG-VG Art. 65 Abs. 2
  “Als Zolllager können bewilligt werden:”
17
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)
18
Seller presents bar list, refiner's assay certificate, chain-of-custody documentation, commercial invoice, proof of title
执行方
Swiss bank (bullion buyer)
所需
Bar list (serials, weights, fineness); Refiner outturn/assay report (Switzerland); Bank KYC file (CDB 20): name, date of birth, nationality, domicile and ID for natural persons; company name, registered office and proof for entities
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.
19
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)
所需
Bar list (serials, weights, fineness)
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
20
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)
所需
Settlement confirmation / custody account entry
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”

税费

Customs duty on gold
0% HS 7108
官方指引金额未确认
Import VAT on gold
Exempt Gold and gold alloys under MWSTG Art. 23(2) Ziff. 12: (a) state-minted gold coins of tariff nos. 7118.9010, 9705.3100, 9705.3900; (b) investment gold of at least 995 fineness as cast bars bearing the fineness and the stamp of a recognised assayer-melter, or stamped plates; (c) granules of at least 995 packed and sealed by a recognised assayer-melter; (d) gold in raw form or semi-finished for refining or recovery, and gold waste and scrap; (e) alloys under (d) with 2% or more gold
法律原文金额未确认
- VAT Act (MWSTG, SR 641.20), Art. 53(1)(m) (import) with Art. 23(2) Ziff. 12

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 3 段：巴西

回到原产国：出口收益

21
Receive the foreign buyer's payment; the exporter may keep the foreign currency abroad or convert it through an FX contract
执行方
Authorised institution exporting gold as a financial asset / exchange instrument
出具
Foreign buyer's payment of export proceeds
法律原文
- Lei 11.371/2006 art. 1 as reworded by Lei 14.286/2021 art. 26; Resolução BCB 277/2022, Lei 14.286 art. 26; Res. 277 art. 46

国家之间的衔接

巴西 → 瑞士已研究
随货跨境的文件: NF-e Ouro - remittance note (PCO to head office/refinery); Domestic refiner's bar list / certificate; NF-e Ouro - export of gold (financial asset / exchange instrument); Packing list; Air waybill; Consignment Security Declaration; e-DMOV de saída (gold as financial asset); RVES / RVFV - customs security-element and physical verification reports in the e-DMOV; Pre-shipment notification to refiner/buyer