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| If I buy something from China worth 100 Euros, had it shipped to Germany, then I pick it up and drive it over, would that be considered personal import or smuggling? | |
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Personal import -- completely legal; it's within your daily personal tax-free limit, so you're welcome to bring it into Switzerland without paying any VAT here.
If you were to buy said online purchase from an EU retailer and bring it into Switzerland in the way you describe, you could even get the invoice stamped at the border and send it back to the retailer to get your EU VAT reimbursed -- if the retailer cooperates.