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?
From Switzerland shopping in Germany is pretty worth it. Their VAT which you can claim back on export is 19% ours is 8.1% and on top of that their prices are generally cheaper. It’s a real thorn in the side of Swiss retailers. They successfully lobbied to have the VAT free value lowered, starting this year it’s 150 CHF instead of 300 CHF.