Carol: That's why I deliberately said "most" nations!! My reply was primarily in response to your comment about "I don't know if they can tell where it is ordered FROM...". Most Americans have little to no experience with this, so thought it might be informative to have an "outsider's" experience. Obviously, if officials are corrupt or look the other way, or people are prepared to break the law (e.g. smuggling), tax controls will not work. That's no different than anywhere else in the world. But that is more of a political, than a program discussion, so I wasn't going to go there.