Yesterday, we made our first trip from Switzerland into Konstanz, Germany since we moved to Switzerland a few months ago.

During the trip, I decided to buy some photography equipment. One of the selling points was that I was told by the vendor that I could claim the German VAT (19%) back, which makes a significant difference on the price.

In order to do so, the retailer provided me with a green form ("Ausfuhr- und Abnehmerbescheinigung für Umsatzsteuerzwecke beim Asufuhren im nichtkommerzielle Reiseverkehr") which I was told to present to the Swiss customs when re-entering Switzerland. I would then have to pay Swiss VAT (at only 7%) and Swiss Custom would certify that I had done so on this green form. As a final step, I had to bring back the completed green form to the retailer who would reimburse me the German VAT. Seemed a bit of a complicated process, but it kinda made sense to me.

The problem is that when I entered Switzerland later that evening (we took the boat from Friedrichshafen to Romanshorn), there was no custom officer to be found. No other officials (Police, border control, etc) neither for that matter. I was amazed I never had to show my passport during this entire trip.

So, I was unable to pay my Swiss VAT and, more importantly, getting my green form signed. I can therefore not claim the German VAT back, which makes the whole purchase much more expensive.

What do I do now? Can I still get this green form signed somewhere retroactively? Maybe over mail or at an airport? Any other advise on how to still claim the German VAT back?

You may have one small chance if you bring your purchase with all the papers to the customs office (any one near you) and ask them if they can endorse this "transaction".
Normally you have to stamp the form and show the merchandise on the day you LEAVE the borders and enter CH.
It looks a little too late now, but you can still try.

HAT

Claiming back VAT on purchases in the EU is generally a great selling point for retailers, but in practice I have found it rarely works. Especially if an agent is involved who will take most of the VAT saving in commission...

It should work without any problem however you must cross the border at a crossing where there is a customs office (and within the business hours of the office). Typically these are the major road crossings where commercial goods enter Switzerland. You have to get the stamp on your green form on the day of purchase however I have succeeded in getting the stamp a week later on a couple of occasions.

Usually at the border crossing, you take the receipts to the Swiss customs window and pay Swiss tax and get stuff stamped. Then you go back to the German customs office and get the rest stamped. Eventually the shop sends you the money IIRC. A couple of the newer crossings have the Swiss and German offices in the same building.

I think technically, that you're supposed to only take items that cross the 300 chf threshold over manned border crossings, but I'm not sure what to make of the crossing with the ferry.

Else some border posts also have "mail boxes" where you can drop the sheets to be stamped.

So all in all it amounts to an 11% saving on Goods at the normal VAT rate correct?
A couple of questions.
i) If I were to purchase goods in Freiburg and bring them in myself on the train is it possible to stop off at Basel (CH) and get this done?

ii) Has anybody claimed the VAT back when buying furniture in Germany and having it brought in? I wasn't sure if in doing this I would get slapped with some form of Import Tax when the items cross the border. I need to buy a few things which I am sure I could buy in Munich and ship a lot cheaper than I could buy them here.

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I may not have gone where I intended to go, but I think I have ended up where I needed to be. ~ Douglas Adams (1952 - 2001)

Most of these "big item" shops, do the tax payments for you , all in one-stop. Means they pay the CH tax, claim back the DE tax.
Best of all, most of them delivery "for free", if you are within 50-100km of their nearest border.

I bought my deepfreezer and saved at least 30-40% to a SAME one here in CH. They even "installed it" and they were willing to take any "old kaputt" ones back with them.
Now, how can CH shops compete with them? I wonder.

HAT

PS: The only "reason" not to buy, could be waranty terms and quality checks questions. You must decide if this worth the "savings".

It worked pretty well for me when I bought a PDA in London a few years back. I just went to an HRMC office at Gatwick in the departures area and upon production of the paperwork (filled in by the shop on Tottenham Court Road) and my Swiss residency permit they gave me a chit to take to one of the Bureaux de Change where I could have the VAT costs refunded on the spot.

I think the retailer may have misinformed you. The form he gave you should be presented to the EU Country customs on exit (in this case Germany) who check your passport and ticket and stamp the form that you are departing the EU with your purchases. Some high traffic border points like airports have facilities where you can take the form and get the refund at the airport before you leave. With a a lot of road border crossings that is not possible so you have to get the form stamped by German Customs and mail the form back to the retailer in Germany who will reimburse you. Usually he does that by crediting the credit card you used for the purchase. If you didn't use a credit card you probably have to go back to the retailer to get the money because he won't use cheques and won't mail cash. On your arrival in CH you are supposed to then declare the goods to Customs so Swiss VAT can be charged. Unless they changed the rules recently, Swiss Customs should have no rule in the European VAT refund process. Only Customs from the EU country you are departing need to stamp the form. If, say, the German border crossing was unmanned at the time you crossed, you can send the forms to the nearest German consulate or embassy in CH for stamping.

I sometimes shop in Germany near the border. Procedure is:

1. Get form from German vendor.
2. Present form (and goods, if asked) to German customs.
3. German customs rubber stamp the form after establishing Swiss residency.
4. Tell Swiss customs what you bought. May be tax free. May have to pay Swiss VAT and/or Swiss import duties.
5. Next visit to Germany take stamped form back to vendor. Get cash back equivalent to German VAT.
6. Alternatively post form back to vendor. Some are willing to send the refund to a Swiss bank account.

I have never reentered at an unmanned crossing. This could be a hassle after Switzerland joins Schengen.

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Caveat lector!

You should have had the form stamped in Friedrichshafen Germany before boarding the ferry to Romanshorn Switzerland.

If you intend another visit to Germany, you can smuggle the gadget back, request the vendor for a fresh sales-receipt and form, then bring it back through a manned German border-post.

Thank you all for your feedback!

I just contacted the German embassy and they confirmed they do not sign the document at the embassy and you cannot go back to the border post at a later time, so the option of "smuggling the gadget back" and getting a new receipt seems indeed to be the only viable option.

They referred me to the attached document (in German) for more information: Downl__D__Merkb__MWST,property=Daten.pdf

What I took away from this experience and the discussion is that:
1. It is the German customs officer that has to sign the document, not the Swiss officer
2. If you want to claim VAT back, you need to cross the border during customs "opening times". Supposedly this is published somewhere, but I have not yet been able to find this information.
3. It is best to take some extra time for all of this, as finding a customs officer may not be that easy.

I searched and found this pdf document for you. It lists the opening hours of German customs posts along the Swiss frontier. It is dated 2006. Nevertheless a good indication of when and where you can get the export document stamped.
http://www.zoll.de/e0_downloads/f0_d...nststellen.pdf

With my limited German I am struggling with that form. Could someone please do me a favour and tell me which of the German/Basel border admin offices will be open tomorrow (Saturday) around 16:00 so I can get my export forms stamped just prior to entering CH.

Cheers

Your best bet is the main motorway from Freiburg (D) to Basel (CH). Customs office definitely working Saturdays till 13:00. Extended hours till 21:45 under certain conditions, which I cannot interpret because they use unfamiliar customs abbreviations.

The motorway crossing at Rheinfelden could be a good choice, too. Customs office at Basel/Riehen is definitely not open.