Mutual Assistance Act 351.1 8 Objects and assets in accordance with paragraph 1 letter b to which Switzerland is entitled according to an asset-sharing agreement based on the Federal Act of 19 March 200498 on the Division of Forfeited Assets are not handed over.99 Art. 60 Fiscal lien If objects or assets are handed over and their return is waived, the customs lien or any other real liability under Swiss customs or tax law shall not be claimed if the owner who suffered loss as a result of the offence does not personally owe the duty or tax. 1 2 The waiver of such a fiscal lien may be made dependent on reciprocity. Art. 61 Time limit for taking over If the requesting State does not take the necessary steps to take over the person to be extradited within ten days of notification of the execution order, he shall be released. This time limit may be extended up to 30 days in response to a justified request from the requesting State. Art. 62 Costs In the event of extradition to a foreign country, the Swiss Confederation shall pay the costs of detention and transportation provided that it is customary in international relations for the requested State to pay such costs. 1 The personal property of the defendant may be used to cover the costs provided it does not have to be handed over to the requesting State. 2 Part Three Other Mutual Assistance Chapter 1 Requirements Section 1 General Art. 63 Principle Mutual assistance within the meaning of Part Three of this Act shall comprise the transmission of information, as well as procedural acts and other official acts permitted under Swiss law provided these acts appear to be necessary for proceedings carried out abroad in criminal matters or serve to retrieve the proceeds of the offence.100 1 2 3 Mutual assistance measures shall include in particular: a. the service of documents; b. obtaining evidence, and in particular searching persons and rooms, seizure, orders to produce, expert opinions, conducting hearings and confrontations of persons; c. production of documents and papers; d. handing over of objects or assets with a view to forfeiture or for restitution to the entitled person.101 The following shall, in particular, be considered proceedings carried out in criminal matters: 98 99 SR 312.4 Inserted by Annex No 2 of the FA of 19 March 2004 on the Division of Forfeited Assets, in force since 1 August 2004 (AS 2004 3503; BBl 2002 441). 100 Amended by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1). 101 Amended by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1). 23