Now would be a good opportunity to open a package forwarding service or package holding service in a neighboring country.
(That's pretty much the only way to buy goods from German Amazon etc. into Switzerland without paying those unpredictable customs fees.)
To ship a product from Germany (DE) to Switzerland (CH):
The package forwarding service XYZ is a company registered in both DE (as XYZ DE GmbH) and CH (as XYZ Switzerland AG).
You (the customer) order a package to be shipped to XYZ DE GmbH. That company pays the toll on the goods, then ships them from XYZ CH AG to your private address in Switzerland.
This is basically not a different process than normal shipping, except it doesn't require the seller (in Germany) to do toll declarations and pay the exorbitant DE->CH shipping.
Since CH isn't in the EU, those are really big obstacles. A lot of shops in DE just won't ship to CH, or demand upwards of 25€ for shipping (but not tolls - you'll be out another 20€ or more for that).
What change is that? AFAICS there have been no changes and no proposals to change the directive 2006/79/EC which covers the 45 EUR gift exception:
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A...
For commercial packages the changes wil apply on 2021-07-01. However, note that there will be several improvements to the system:
- The seller/marketplace can pay for VAT for under-150 EUR packages so the recipient does not need to pay (IOSS system) - similar to the UK system in OP, but optional to seller.
- The carriers can use a simplified customs process to declare under-150 EUR packages in bulk, lowering their costs.
https://ec.europa.eu/taxation_customs/business/vat/modernisi...