This is a recording of a Canadian trying to cross into America to go to an outlet mall. I'm Canadian, and I hate crossing the border both ways, as border guards are total dicks and they have waaay too much power. (If you're a border guard and you just Googled me at the border and are reading this, I'm sorry.) It's nerve wracking, which is why I just try to be nice and clear (so terrifying stuff like this doesn't happen).
The Canadian in this instance is a petulant dick, until he realizes how far he's pushed the situation. This is perhaps the scariest line in the clip, from the border guard to the Canadian: "As soon as you pulled away from my officers, when they went to grab your arms, that's assault." Yikes.