hors d'oeuver or hors taxes

There is an apparently flourishing business for pizza and for others in the meals on wheels service on the German side of Swiss borderlands.

This scheme, however, is threatened by a new requirement to electronically file customs declarations for cross-border deliveries. It was already worthwhile for those kitchens and customers positioned to do so to comply with the tariffs, saving some ten francs or more compared to domestic fast-food and a system for collection was already in place but to force bankers' hours on an industry that's spontaneous and relies on people's sloth and failure to plan many times could prove disastrous for some opportunists. Diners and delivery personnel would be treated like smugglers. I wonder what kind of antics might ensue to keep up with demand and I wonder how the official assigned to that toll-house might feel about his or her job.