We were camping in the States a few years ago and ended up bringing home a few extra bottles of wine. Declared everything, but it just wasn’t worth paying the duty, so I picked the two cheapest bottles and handed them over to the customs guy.
Can’t remember exactly, but it was something ridiculous like $10-20/bottle duty, so totally not worth it on a bottle of wine that barely cost $20 to begin with.
But I guess it could be worth it on an expensive bottle of wine or liquor. We only brought back two bottles of Scotch from our trip to Scotland, but in hindsight I probably should have checked into what it would have cost us to bring in more. Probably would have been worth it.