I mean, say, you want a really nice camera, or a drone, or maybe a gaming laptop, and since those things are made in China, they are too expensive to buy right now in the US, since tariffs are over 100%. So you just go to Canada, buy the thing, unpack it from the packaging, and pretend like its just personal items. Just like a smartphone.
AFIAK, border agents usually don’t ask if you bought your phone in the US or from outside, they shouldn’t ask about other personal electronics, right?
If they also consume it over the border, sure.
If they bring it back, they are importing it and that’s when you have to pay the tariff. If you’re thinking “just keep it in your trunk how will anyone know?” just consider how long smuggling has been a thing and ask yourself if you think border guards have thought of this. They have.
Well for some items it’s definitely easy. Laptop for example just say it’s your laptop. No box or receipt you brought it with you. But it has to be like 1. And it’s still illegal.