Freund brings technology from the USA, customs (to AT)?

So the following situation. My friend has been living in the US for the past year and I want to buy a new Macbook. Since the parts here in Austria cost a cheek compared to the USA (taxes in the USA just wow…) he would buy me one with a German keyboard and bring it to Austria. Following question.

If the notebook is unpacked and brought into a notebook bag as its property, is this duty-paid?

Otherwise, if that doesn't work because of the whole corona thing and he sends me the notebook, would there be a way to avoid customs?

Thank you for your attention and look forward to friendly answers instead of useless criticism.

It definitely doesn't work. Such things are stolen prematurely by the courier company.

You have to inquire yourself how it is in Austria.

In Germany, every shipment from the non-EU country goes through customs.

With the second, this can also lead to problems if he is checked when entering the country and can't prove what was already there when he left. This is on the side of the German customs:

Valuable items
If you have goods of higher value, such as Taking sports equipment, camera equipment, computers and jewelery with you on vacation, it is advisable to provide appropriate evidence to avoid doubts about the origin of the goods and the resulting levy. Information sheet INF 3 for returned goods (form 0329 - only available in the pre-printed trade) or the simplified identity certificate for travel (form 0330 - only for returning to Germany) is to be used for this. The information sheet INF 3 or the Simplified Identity Certificate in travel is issued before departure at each customs office and demonstration of the goods.

You should describe the items so precisely that they can be easily identified on the return trip. Photos of jewelry, details of the model and the serial number of technical devices are also helpful. Alternatively, you can also present the original proof of purchase or correspondence when you return if the item in question is adequately identified and shows that the goods were purchased in the EU.

https://www.zoll.de/DE/Privatpersonen/Reisen/Reisen-in-einen-Nicht-EU-Staat/Persoenliche-Gegenstaende/persoenliche-gegenstaende_node.html;jsessionid=B6EDF970663EBAD97719DE62729D310D.live4672#doc289000bodyText1

Yes, it has to be declared. Also remember that you can get caught every time you cross the border. I don't know how that in AT, in DE tax fraud is a crime.

The MacBook must also be registered when entering Austria:

Entry from non-EU countries

Customs declaration of goods

You must declare the following goods:

• goods that are not intended for your personal use or consumption or that of your household members,

•
Goods purchased outside the EU that exceed the allowance for tobacco, alcohol, non-sparkling wine, beer and pharmaceuticals or the exemption limit of 430 euro for air travelers or 300 euro for all other travelers for other goods (see table on next page)),

• Goods that are subject to separate import bans and restrictions.

With goods to be declared, you must use the "red channel" (specially designated exit for travelers who import goods to be declared) to register them. If a customs office does not have separate control exits, please declare these goods yourself. In the course of the customs declaration, customs and other input taxes (eg sales tax applicable in Austria) must be paid in principle. The calculation of these taxes is usually based on the purchase price. You should therefore keep proof of purchase or invoices for goods purchased abroad.

5

If you do not bring any goods to be declared with you, use the so-called "green channel" (specially designated exit for travelers who do not import goods to be declared).

https://www.bmf.gv.at/dam/jcr:29df52b9-6730-4bb0-acfa-a3469eb11f6d/BMF-BR-ZO_Zoll-Info_2019.pdf

If he sends it, it is also recorded in customs technology and the import sales tax is due.
It doesn't matter whether he spends it as his, packs it in a different way or otherwise tricks. It is subject to proof where the part was purchased, not customs.

If, however, he lives longer in the USA, he could declare objects as removal goods / relocation goods, but other regulations apply.
You have to see what kind of regulations Austria has.

Such devices are hardly ever sent uninsured, because you can pretty much rule it out or get the damage replaced.

Always the fine print. The first problem will be: Lithium batteries, these are often not accepted for shipping - or only as dangerous goods. Even insured, the damage is often not fully compensated.