No customs officer at the post to declare VAT

No customs officer at the post to declare VAT

On my return from a weekend of shopping in Paris, I zero-rated my purchases at French customs. When I got to Swiss customs, where I wanted to pay VAT, I was surprised to find that they were closed. After searching in vain for a border guard, I left. Was there a risk that I would have to pay a fine? What should I have done?

Matthew, Vaud

Under Article 7 of the Customs Act (CA), goods imported into Switzerland must be taxed. Article 25 of the Customs Act stipulates that anyone bringing such goods into the country must take them to the nearest customs office without delay and in their original condition. It should be noted that VAT is not charged on goods up to a value of CHF 300.

There are several ways of making a customs declaration. The first, and most traditional, is to make a verbal announcement to the customs officer on duty. The second, less well-known method is the written declaration. This is only permitted for goods that are not intended for trade and are not subject to any restrictions or prohibitions. Under these conditions, if you find yourself at an empty customs post, you must fill in a form available free of charge and drop it in the declaration box, keeping two copies. You will then receive an invoice by post. Such boxes are available at Geneva station and airport. Recently, the customs administration also launched an application for making written declarations using a mobile phone!

It should be pointed out that the customs authorities also carry out checks within the country, so these formalities must be complied with if you are not to find yourself in an irregular situation, exposing the offender to a fine corresponding to a certain multiple of the customs duties that should have been paid. You should also be aware that Switzerland has signed an agreement with the European Union on mutual administrative assistance in customs matters, under which it is possible for the French administration to communicate zero-rated goods, thus opening the way to targeted controls.

To avoid unfortunate consequences, you can make a spontaneous report to the customs anti-fraud section nearest to your home. If you do this before being contacted by the authorities and no criminal proceedings have been initiated against you, you will only have to pay the tax due, to the exclusion of any fine.