Bringing a Mac Book back from the states

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Hi, my brother and his girlfriend are going to America on the weekend and said they would bring a MacBook back for me.

My brother is just planning on chucking it into his rucksack on the way home and leaving the boxes behind with her family.

If he get rumbled bringing it back in will they have the pay the VAT even if his girlfriend is American (dual nationality) and she will claim it as hers?
 
I simply mean that you will not look like you have purchased it whilst you were out there if you did not have it in the box/have the box with you.

I have known of people to bring items back without issue.
 
Yeah, take all the packaging off and boot it up so it doesn't look entirely new. Don't they spot check laptops these days?
 
I did exactlly this in Decemeber. I chucked the packaging and had no problems. It you are really worried, boot up the computer and chuck a few files on the desktop. The last thing you want is the Apple "First boot tutorial" popping up in the unlikely event that you get a very thorough customs chap.
 
As said, make it look like you have used it for ages.

My Dad brought a guitar back from the states for me, he put it in a second hand case that looked well used and slung it on his back so he looked like a rockstar. Worked perfectly.
 
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