No. You're not reading and understanding. If goods sell for roughly the same price in the two countries, then the tariff level is irrelevant. The tariff could be set at one million percent, but if a bottle of whiskey costs the same on either side of the border, then there is no profit to be made by smugglers taking it across that border.
You can post all the horrible laughing dog gifs you wish. It won't alter the facts.
It is good you don't understand as your view on brexit is clearly affected by the idea that tariffs are irrelevant.
Here is an example to show you are wrong.
Currently:-
A Scottish distillery makes whisky adds a small profit on cost and sells it for £10
An Irish distillery makes whiskey adds a small profit and sells for £10 (Euro equivalent)
An EU wholesaler/importer buys the whisky and whiskey for £10 and sells it to off licences for £15. Off licences buy whiskey and whisky for £15 and sell it to customers for £20.
Post brexit assuming a 1,000,000% tariff.
A Scottish distillery makes whisky adds a small profit on cost and sells it for £10
An Irish distillery makes whiskey adds a small profit and sells for £10 (Euro equivalent)
The EU wholesaler/importer buys the whiskey for £10 and sells it to off licences for £15.
The EU wholesaler/importer buys the whisky for £10 and pays £10,000,000 in duty to the government. It then sells the whisky to the off licence for £10,000,015 making a £5 profit.
Off licences buy whiskey for £15 and whisky for £10,000,015 and sell it to customers for £20 and £10,000,020 respectively making £5 on each bottle.
Given shops in the EU now sell to punters for £10,000,020 goods which cost £15 from a UK wholesaler smuggling those goods to the EU gives s profit of £10,000,005 a bottle less smuggling costs.
I realise that your million % tariff is an exaggeration but it makes the point very nicely.