Carnet woes

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Just had a panicked phone call from a photographer mate at Geneva airport.

He was working at a gig in the alps and had been pulled leaving Switzerland by customs.

I pass through there with kit quite often so I said he'd be fine, just show them your stamped carnet from when you arrived.

"What's a carnet?" he said.

Presumably you can't buy one after the fact? I know they can probably charge import, export and value added tax, just wondering what the rate will be?
 
It's a shame he declared his gear as work related.
As a tourist no Carnet is required.
 
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