There are exports and there are exports on paper. You place the order with me and we "buy" it from our international affiliate to reduce the amount of taxes the U.S. government will collect. Instead of playing "whack-a-mole" and chasing firms from country to country, just line all the countries up and put the tariffs in place.
For example, Ireland serves a major role in tax strategies of US multinational firms who defer US taxation of foreign income. Prior to 2000, few international corporations had affiliates in Ireland. By 2020, more than 60% of multinational assets and pretax income are generated by firms that have disclosed the existence of at least two Irish affiliates.
https://budgetmodel.wharton.upenn.edu/issues/2024/10/14/the-end-of-the-double-irish
But these actions are not exports. They are shell accounts and a different concept. Those countries who do this need to be addressed directly as tax shelters, not as exporters to the U.S.