Originally Posted by
peterb
No - they should still derclare it at customs - who may or may not charge VAT on it (dpends on the mood of the customs officer - if it is for private use, you may be Ok. Bringing two back... I doubt it.
Or they could just smuggle it through and hope they don't get randomly stopped - if they do they will be charged the VAT, maybe a penalty, or have it confiscated. You might choose to do that - would you ask anyone else to take the risk?
If you were to do that, you stand a better chance if you have it in a laptop case, discard all the original packing, and make sure it some some data on so it looks used, bringing it back as carry-on luggage. (It could still be traced back by the serial no, but I doubt that anyone would bother.