1/ A photo (showing physical infrastructure) does not paint the full picture. See FT 7/12/17 for some overlooked er “details” some that I’ve encountered onncrossing between Switzerland and France.
ft.com/content/2d3048…
ft.com/content/2d3048…
2/ “Border infrastructure and customs declarations are necessary, however, because Switzerland is not part of the EU’s customs union or value added tax regime, which are separate from the single market.
3/ “This difference requires both sides to build and staff a hard border with sometimes significant delays.” (I’ve been caught up in those.
4/ “For trading companies, each load requires a customs declaration, multiple forms and stamps by the tax authorities to ensure that the formalities are closed on each side before goods cross the tax border. “. ( ie more not less red tape)
5/ “Within the EU none of this applies because complete regulatory alignment is married to an EU VAT regime, all within the customs union. The EU VAT system has its problems, but ensures that goods can flow across borders with no border formalities.
6/ “The Swiss-French border is efficient. There are no applicable tariffs. Regulations for goods are fully aligned. There is a common travel area between the two countries without the need for passport checks” (problem for Irish border immigration due to non-Irish EU citizens.
7/ “ But the border requires hard infrastructure because Switzerland is not in the EU VAT regime nor its customs union. Border frictions have separated markets either side of the border to the detriment of consumers.
8/ “Regulatory alignment would remove only some of Brexit’s border barriers in Ireland. The UK and Ireland should take note. & a couple of bits of evidence from Select Committees on the VAT issues that have been under reported. 
9/
ADDENDUM (but an important one) Switzerland is in Schengen thus removing many of the “people” border issues mentioned in my tweet 6 above.
