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| 2) Passing the border in Singen back into CH, park the car 10m after the border (you are then already in Switzerland) and cross the road to the ugly yellow-ish German customs office, where a man bang-bang-bang stamps each form within about 10 sec.
3) You then walk back to your car where a sudden loss-of-memory might strike you so you'll forget to go into the Swiss customs office (on the side where you parked the car) to pay the 7.6% import duty | |
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It is clear what you are suggesting, which is of course illegal / smuggling if your purchases are over the CHF 300 limit.
Do this at your own risk. Think about it carefully if you are here on a work permit, hoping to one day get swiss citizenship etc. It's only 7.6% (one of the lowest around) and you've just got back up to 19% (less if you have to use Global refund), so is it really worth the risk for the amount concerned?
You are also hoping that the DE & CH customs never compare notes (you have to put your address on the form - it is rejected without). You may think it unlikely but I know someone who some months later got contacted and then fined by customs about failing to declare an imported watch who had done exactly what you "suggested". (Although it was not DE->CH but UK->NO, but proves it happens)
BEWARE!
P.S. I prefer shopping in stores that don't use global refund but give you a normal export form, which is stamped in the same way at the border and you take/send back to the shop and get all your VAT percentage back. Compared to the above I probably profit more than global refund / smuggling, and stay the right side of the law.