Just noticed something that I think is new – happy to get your views.
Looking here at this document there is an updated section 9 talking about customs:
Since CH is in Schengen, does this mean that we don’t need to call for customs?
The older customs form on the Colmar website does not include CH in the list of excepted countries:
Checking Annemasse, it doesn’t mention any countries at all. I’m curious if this is a new development? I’d really like to see a fix to this problem. It’s just annoying.
CH is NOT in EU, the AIP AD for Colmar and CODOT Metz form are in-line 
You always need PN for CH/FR as customs expect it, especially if you are going for Point-Of-Entry (PPF: point de passage frontalier for immigration) or International Airports (AIU: aéroport international de l’union for customs)
For small airfields, the law state that you can fly to these ones (not PPF or not AIU) intra-Schengen including from Switzerland with FPL to ATC if you have no marchandise, however, according to customs they expect 24h PNR then you can the fly anywhere you like on CH/FR flights
Annemasse (LFLI) is not even a customs airport (and not a point of entry neither), it’s a small airfield that allow CH/FR flights with 1h PN 
For PPF, I tend to send PN regardless of destination (even Colmar-Friedrichshafen) due to Schengen temporary suspension, for non-PPF we fly without PN just FPL (except CH/FR where PN is required)
Thanks Ibra – I was wishfully hoping that something had changed, and now that I more carefully read the text, I can see that we’re still going to need the customs form.
I don’t think lot has changed much since 2017 for CH/FR? things may get changed soon with EU2020/887 to clarify what is already ok but my understanding PN will remain in force for CH/FR in France, unlike say Germany where I understand CH/GE does not require PN at all now
While ago, I challenged the use of forms stating that the law from 2017 only require ATC FPL for say flight Sion-Reims, I was told to send ATC FPL by email 24h in advance
Ibra wrote:
unlike say Germany where I understand CH/GE does not require PN at all now
Is that true? I could fly from Germany to Switzerland without PN for customs?
Unfortunately not @Steve6443.
The OP wrote CH/GE, and not the other way round. So coming into CH you are still required to comply with the Customs farce and masquerade joke.
The direction of the flight is not the point here. The point is whether speaking of the German side or the Swiss side.
On the Swiss side, nothing has changed.
On the German side, you can now fly from/to any “Übriger verkehrsrechtlich zugelassener Flugplatz”. No PN.
Of course, you can also still use any “Besonderer Landeplatz”, but some of them still insist on the PN (e.g. Donaueschingen).
Discussed about a hundred times.
There is a petition now active by a Dutch citizen who wishes the EU to clarify the customs status for flights from and to Switzerland, with the goal of forcing all EU Member states to respect the (EU) 2015/2446 ruling, article 141 about the issue of needing to land at customs airfields we have been discussing. Please support this petition and get as many GA pilots as necessary to do so.
Ibra wrote:
For small airfields, the law state that you can fly to these ones (not PPF or not AIU) intra-Schengen including from Switzerland with FPL to ATC if you have no marchandise, however, according to customs they expect 24h PNR then you can the fly anywhere you like on CH/FR flights
I wasn’t aware that this is official, although there are some stories of customs approving it. As far as I know, flights between CH and FR (both directions) officially need to be via an airfield where the AIP indicates it is served by customs via PN. Do you have an official or written customs reference that says direct flights are ok to/from all the smaller airfields with 24hr PNR to customs? Given the power of customs in France, a written customs position is probably more important/relevant/useful from a pragmatic viewpoint than the actual law.
Ibra was talking about EU regulation, not CH regulation! So on the EU side, the regulation says no need to use a customs aerodrome (if “nothing to declare”), but as far as we know, only Germany actually applies that. This does not say that the CH side does not require a customs aerodrome (although I have seen at some aerodromes a box for self-declaration, just put the form in there, and I have seen very small airfields such as Yverdon-les-Bains LSGY have PNR customs).
Also, and that is the whole problem and what the petition seeks to resolve, AFAWK France (illegally) does not apply that regulation, so I expect one will get into trouble trying to use that, and only after a long fight in court one would prevail.
The exact relevant legal provision seems to be in commission delegated regulation 2015/2446 as amended, specifically article 141(1)(d)(iii)
which refers to article 140(1)
which refers to article 137
