From my understanding, foreigners do not have to declare, since it it assumed they will export it. But nowhere is this explicitly clarified on their website.
For example, if a non Swiss, non EU resident goes shopping in Italy/France/Germany etc, and buys more than CHF 300 worth of purchases, must he declare it at the road border when entering Switzerland by car? He will leave Europe either from ZRH or GVA.
Yes, they have to declare it.
Tom
OP of course has the disadvantage of being known in the country. As he has lived in 26 cantons, nobody will believe anymore that he is not a resident.
This would be the same understanding of living in 26 Kantons…
Which part do you not understand?
You pay when you enter and claim it back when you take the goods back out of the country.
It’s easy and clearly explained on the official sites.