One time driving back to the US from Canada, I had 8 bottles of wine, which I bought in Canada from the duty free store at the border with the money refunded from the GST.
I voluntarily told the CBP officer I had the extra wine, which was sitting on the back seat in plastic bags and asked her where do I go to pay the duty on the extra wine, she said no need to pay, and cleared me through.
If I had tried to sneak the wine in, they could have fined me or even confiscated, but being open and honest I knew they would not make me pay any duty on the extra bottles of wine.
Mr. Elliott