I would suggest we can go farther with quarterly duty declarations just like we do with VAT.
We can have a sensible de minimis level, which would take non VAT registered businesses and individuals out of the need to declare.
USA has a $800 level currently, the EU one is 22 Euro.
A de minimis level is a daily allowance. I have customers in the USA who order and keep below the level, so goods just ship and clear seamlessly.
I've been involved with imports (and exports) since the 80s and I have never been present to hand over some dosh or sign a form at a border post.