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 you buy the phone to use it ourself, doesn’t that mean that it is a personal item?
Ah, yes it’s for personal use, true. But the meaning of personal item as it relates to customs means an item that you take with you on the travels for your own use, so the assumption is that it leaves and re-enters your country with you. So that there is no net export or import involved. Here’s the definition my government provides (helpfully even available in English).
My claim, if asked, would have been, that I always use two phones and I just took both with me when I went to Germany and then obviously took both back to Switzerland.