Doesn't matter where it comes from, if it's outside the EU you could be liable for VAT plus a handling fee. So a watch could cost as much in fees coming from Switzerland as one coming from Australia. The big independent carriers are liable to apply the charge every time, others can depend on whether it gets picked up by customs. As the theory is that the duty is due on every watch from outside the EU, though, it makes sense to factor it in and allow for it every time.