The German customs authority has launched a pilot program for a new mobile application, dAKZ, designed to streamline the export documentation process for non-commercial travel at the border to Switzerland. The app allows users to digitize receipts via a barcode and uses location tracking to verify when goods have left the country, potentially eliminating the need for physical customs stamps to claim value-added tax (VAT) refunds.
How the dAKZ app functions
To use the system, shoppers must be at least 18 years old and registered with the application. According to the German customs office, users display a barcode at the point of sale, which the retailer scans to digitize the receipt. The app then monitors the user’s location to detect when they cross the border, at which point it automatically generates the necessary export documentation.
The German customs authority intends for this digital process to reduce administrative pressure on its staff. Antje Bendel, spokesperson for the Hauptzollamt Lörrach, stated that the agency currently employs approximately 200 staff members along the Swiss border whose duties consist entirely of stamping export receipts. While the app is currently in a pilot phase, reports indicate it faces initial technical challenges, with some attempts to register a border crossing requiring multiple tries.
Did You Know? Antje Bendel, spokesperson for the Hauptzollamt Lörrach, stated that the German customs authority currently employs about 200 staff members along the Swiss border who are tasked exclusively with stamping export receipts.
Industry response to cross-border shopping
Despite the duty-free allowance being halved from 300 to 150 francs at the start of 2025, shopping tourism remains high. The Swiss Retail Federation views these consistent outflows of consumer spending as a significant concern for the domestic retail sector.
Patrick Erny, director of the Swiss Retail Federation, has called for a further reduction of the duty-free limit to 50 francs. According to Erny, this adjustment would capture revenue from shoppers who spend more than 50 euros in Germany but remain under the 150-franc threshold, effectively avoiding VAT payments in both jurisdictions.
Expert Insight: The introduction of the dAKZ app represents an attempt by German customs to improve administrative efficiency, while the Swiss Retail Federation continues to advocate for policy measures to curb cross-border shopping, including a further reduction of the duty-free limit to 50 francs.
Understanding the current duty-free regulations
Since the beginning of 2025, the duty-free allowance for private imports into Switzerland stands at 150 francs per person per day. If the total value of goods exceeds this amount, the entire purchase becomes subject to Swiss VAT.
These allowances can be aggregated for groups traveling together, though exceptions apply to individual high-value items—such as electronics or footwear—which are always subject to duty if they exceed the 150-franc limit on their own. The value is calculated based on the net amount shown on the receipt, after any foreign VAT has been deducted. Failure to declare goods exceeding these limits can result in both VAT charges and additional fines.
Frequently Asked Questions
What is the primary purpose of the dAKZ app?
The app is intended to digitize the export receipt process for non-commercial travelers, removing the need for physical customs stamps when claiming VAT refunds.
Who is eligible to use the new customs app?
The app is available for registered users who are at least 18 years old.
What happens if a shopper fails to declare goods over the duty-free limit?
Travelers who do not declare purchases exceeding the 150-franc allowance face a fine in addition to the required VAT payment.
How do you think the integration of location-based technology into border customs will affect your personal shopping habits?
