Economists call this border adjustment. The idea is that when goods are imported from a country with lower taxes (or lower wages or lax environmental protection

Economists call this border adjustment. The idea is that when goods are imported from a country with lower taxes (or lower wages or lax environmental protections), they are taxed at whatever rate is necessary to bring their price in line with domestic equivalents. Likewise when goods are exported, whatever tax has been paid is refunded to bring their price down. Every nation in the EU plus China, Canada, and Mexico all do this. The US is actually quite unusual for not doing this.