This all just sounds like "blah blah incentives blah blah capitalism..." to me. Here's an example of an American company gaming the system: <a href="https://www.caranddriver.com/news/a15370925/feds-watching-fords-run-around-on-chicken-tax-riles-customs-officials/" rel="nofollow">https://www.caranddriver.com/news/a15370925/feds-watching-fo...</a><p>TL;DR: Ford was importing cargo vans with extra seats so they qualify for a 2.5% import duty as passenger vans rather than a 25% import duty. It would take them 11 minutes to remove the extra seats so they could be sold as cargo vans.