¹ The Directorate General of Customs shall implement this Ordinance unless the Federal Office for the Environment (FOEN) is responsible. In doing so, it shall take account of the views of the FOEN.

² The FOEN:

a.

implements the provisions on the distribution of the tax revenue (Art. 23–23b);

b.³

…

c.

evaluates the effect on air quality of the tax and the exemption from tax in cases of measures taken to reduce emissions and publishes the results regularly.

³ The Federal Office for Customs and Border Security (FOCBS) shall provide the FOEN with the required documents.⁴

⁴ The cantons shall support the federal implementing authorities, unless the Confederation is liable to the tax. In particular, they shall review:

a.

Repealed

b.

the verification of the proof in accordance with Article 9h;

c.

the verification of the VOC balance sheets in accordance with Article 10;

d.

Repealed

e.

the confirmation of the reduction of diffuse emissions in accordance with Article 9k.⁵

⁵ The costs incurred by the federal implementing authorities shall be compensated for annually at 4.9 per cent of the revenue (gross revenue less refunds). The amount of the compensation for implementation shall be verified and modified if required.⁶

⁶ In consultation with the Federal Department of Finance, the Federal Department of Environment, Transport, Energy and Communications (DETEC) shall issue regulations on compensatory payments to the cantons for their support in implementing this Ordinance.