EU customs clearance is of particular interest to Swiss companies exporting goods to many EU states. Registration for business tax purposes (i.e., representation by a fiscal representative) must be done in an EU country that borders Switzerland.
Tax registration should not be done in the main exporting country (e.g., Germany), but in another neighboring country, i.e., France, Austria or Italy, because with a tax registration in the main exporting country, EU customs clearance is not possible.