A friend if mine told me that he knows a guy who commutes between Finland and Russia on a regular basis and lives off cross-border tax refunds. Moreover, he turned it into a full-time business.
The cross-border commuter partnered with a car dealer in Finland who regularly buys car parts. The car dealer gives the receipts to the commuter, who refunds tax from them at the border to Russia. The customs staff never bother to check whether the commuter actually carries the car parts into the country, they just want to see the receipts. They stamp the receipts and refund the tax. That’s how they roll.
This has become a full-time business for the commuter and the car dealer, who gets 50% revenue share from this venture.
What a way to make a business! Almost as badass as cutting cars in half to avoid import tax.