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There's always a risk of getting caught doing that though. For example: it's attractive to fly to Switzerland to buy an expensive mechanical watch to avoid VAT and save 20-25%+ on the purchase price. If you get caught however, the fines can be huge. Risk vs reward..

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Say, if you buy a laptop from Switzerland and don't unbox it in Switzerland, getting caught might be an issue. If you buy one in Switzerland, unpack it there (maybe log into it for the first time etc.) and then there is virtually no risk of getting caught. I mean, if you didn't declare that and customs find it, is the customs office go through all your credit card purchases or something(assuming that you didn't use cash)?

I know for watches (e.g. you buy one + put it on), customs can ask to supply them with the original purchase invoice or some sort of transaction statement. It's probably easier with a laptop because you can put it in a bag, but nevertheless, it's not completely safe to do.

Interestingly, if you move to Switzerland, for most household items they can demand you prove you've owned it for at least 6 months and that it's not been bought elsewhere and you've avoided paying local VAT on it. So although not the same direct situation, shows that they're pretty hot on cross border purchases, even if you unwrap it and say it's a used good.

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