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| When I purchased skis from a French company and had them delivered to Switzerland; I had to pay Swiss VAT on import. I then had to send the Customs paper work back to the French company as proof for him to refund the VAT to me which he transferd to my bank when he received the documentation. | |
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Yes, this is the correct way of doing it when you import personnaly because until the retailer can prove, (customs stamp) that the good have been exported, he is liable for the VAT, which in France is 19.6% i believe.
Once you have exported the marchandise and had the form stamped by the French, you send it back to the retailer and he refunds your tax. Failure on his part to do so can quickly be resolved with a phone call advising the next call you have to make will be to his local fiscal authorities. The retailer is entitled to deduct a percentage to cover administration costs, the percentage is not defined and can be quite high. Hermes in Paris for instance only reimburse 10% and this is perfectly legal.
You do not need a Swiss customs stamp on the form to reclaim French VAT, but as the French and Swiss customs tend to be together, you will need to explain why you went to the French customs and declared nothing at Swiss customs.
With such close cohabitation, one would imagine that there maybe some collusion between the customs officers.
The very best time to cross the border is during a Swiss-France football match, with the Swiss winning by at least 1 goal !
When you purchase from a company who uses either the post office or a freight forwarder, it is then this that is used as prove of export and you do not need a seperate customs stamp to prove export.