I think what you're going to see is a rush to the border under certain circumstances, and then when the cap has been hit, everyone will suffer. I don't think that's right.
I'm not so sure business is likely to want to make shipments into a market where they don't know whether they're going to pay 0%, 5%, 10%, 15%, or 22%, and just roll the dice. That's not what business is about. You need to know some of that information in advance.