Your Tax Dollars at Work: A Cautionary Tale

So a friend of mine used to work in a sign shop. Another fellow who worked in the same shop quit and stole 200 empty binders when he left. He moved down to Washington State.
My friend and his wife were going to drive down to Seattle for the weekend. But before they go, he decided to phone the guy up and see if he'll give back the binders as long as they are in the neighbourhood. The guys says okay. What's he going to do with 200 binders anyway?
My friend phones Canada Customs. He explains the situation and asks if will he need any paperwork to get back into Canada with the binders. No, says the friendly official voice on the phone.
My friend and his wife go to Seattle and have a weekend. On the way back, they stop and pick up the binders. Then they get to the border at White Rock.
"Anything to declare?"
"Yeah, I got these 200 binders that were stolen from my company, but the guy who stole them is giving them back so I went and picked them up."
"That sounds like a commercial transaction. You need to go to the truck crossing on the other highway."
So my friend turns around, re-enters the US and drives to the truck crossing.
"Anything to declare?"
"Yeah, I got these 200 binders that were stolen from my company, but the guy who stole them is giving them back so I went and picked them up."
"Okay, you'll have to fill an excise from in Building B across the Parking Lot."
My friend goes across the Parking Lot to Building B.
"Anything to declare?"
"Yeah, I got these 200 binders that were stolen from my company, but the guy who stole them is giving them back so I went and picked them up. The last fella said that I had to fill out an excise form here."
"Do have it?"
"Have what?"
"The excise form."
"No. I'm here to fill it out."
"Well, yes, you fill it out here, but you pick it up there at Building A, where you were to begin with."
So my friend heads back to Building A.
"Anything to declare?"
"Yeah, I got these 200 binders that were stolen from my company, but the guy who stole them is giving them back so I went and picked them up. You told me that I had to fill out an excise form at Building B. They said that I have to pick up the form here."
"Well, of course you pick up the form here. Didn't you know that? Only an imbecile would go to Building B without having already picked the excise form. Here you go."
With form in hand my friend returned to Building B.
"Anything to declare?"
"Yeah, I got these 200 binders that were stolen from my company, but the guy who stole them is giving them back so I went and picked them up. They told me that I had to fill out an excise form at Building B. Here is the form."
"Okay, good. Do you have the receipt for those binders?"
"I'm sorry?"
"The receipt for the binders. You can't fill out an excise form without a receipt."
"The friendly official voice on the phone said that I didn't need to bring any paperwork."
"He wouldn't have said that if he had known there was an excise form involved! You do have receipts. Don't you?"
"Yes," said my friend. "I'll go get them."
He walked back to his car, past the trunk full of binders and got in. He started the engine and drove away. After a moment, his wife asked, "Where are we going?"
"To get the receipts. They're on my desk at home."