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Cross the state line from MA and it is full of shopping malls.
Luxembourg border areas are full of petrol stations selling tobacco and booze. All three items are low tax items here, but not so much in Belgium/France/Germany. A French MP recently put forward a draft bill proposing that cigarettes must be consumed in the same country they were bought. Not sure how they plan to enforce it but supposedly the lockdown where French people were unable to buy cigs here added 2B euros to the French coffers in tax so I guess they think it might be worth a try.
atz
fizzy.bleach
Temporary importation while on a trip is different to going on holiday, buying loads of stuff and taking it home. You can't for example buy a MacBook in Nashua, NH [1] when on holiday and bring it back to the UK without declaring it and yet many people do. Lots of advice online to ditch the packaging just in case you get checked.
[1] 0% sales tax in NH. Cross the state line from MA and it is full of shopping malls. Or at least that was the case when I was there more than a decade ago. I never understood what the rules on cross state sales tax were, I think some states require similar declarations and payment.