That is a good question.

Vehicles are subject to fuel taxes, but generally there aren't too many business games to minimize taxes by crossing borders.

With international shipping, these games could be played and might be played. For example, a freighter docked in Vancouver may choose not to buy fuel in Vancouver. Instead it will go to a lower tax jurisdiction in Seattle before heading across the Pacific. Is this happening. I don't know. I suspect the shipping industry may even convinced our politicians that it should be exempt from fuel taxes.

It would be a good research project.

In my ideal world , fuel taxes would be raised enough to make travel/shipping more expensive. That would help save the environment.

BTW, we should introduce the fuel taxes slowly, but let the various industries that taxes will be coming. Give them time to re-calculate their projected profits.