> if I buy anything anywhere in the world, I owe the French government 20% of the amount of that purchase; if I'm able to hide my purchase in my suitcase, then

> if I buy anything anywhere in the world, I owe the French government 20% of the amount of that purchase; if I'm able to hide my purchase in my suitcase, then I'm evading taxes, but I'm certainly never exempt. You are not evading the system, there is an exception: http://www.douane.gouv.fr/page.asp?id=533 http://www.douane.gouv.fr/page.asp?id=533 Sont exonérés de la TVA [...] les biens contenus dans les bagages personnels des voyageurs en provenance de pays extérieurs à l’Union européenne. (Goods contained in personal luggages of travelers coming from a non-EU country are exempted from VAT.)