I’ve legally imported electronics from the US and had to pay 9% duty *plus* 17.5% VAT on the duty inclusive price. They also added a £35 handling charge for the privilge of having my package opened by them. For the TR2 at $2499(£1410) this would come to around £430 in charges (total £1840). The duty may be different for laptops though (I imported networking equipment).
If you attempt to wilfully deceive customs over the value of the item you’re importing you’re commiting a criminal offence and run the risk of them confiscating the item or worse (this wouldn’t be covered by any insurance on the shipment). In reality I think they’d probably just bill you for the VAT and duty before handing it over but as I’ve no experience in this so I can’t really say for sure (customs have lots of strange legal powers and can make your life v.difficult if they want to).
Gifts are liable for duty and VAT if they have a declared value over £36 (£18 for non gifts) if you delcared the value as £36 the item couldn’t be insured for more than this.
Everything shipped by the major package comapines (fedex, airborne express, dhl) gets checked through customs as they handle it themselves under contract from customs. Packages do slip by when sent via normal post simply due to the volume of packages they deal with but I doubt you’d want to risk that with somthing as valuable as the TR2. They don’t normally open packages which have the declaration form correctly filled out (if you want to risk sending with no insurance) but they do still perform random checks from time to time.
If you really want to avoid paying your best bet would be to get someone to bring it in their luggage (as you’ve already suggested) or to get a cheap ticket (you can find tickets to new york for ~£180) to the states and bring it back yourself - this would wind up costing about the same (including hotel costs etc) as declaring the item through customs but you’d be spending the money on a weekend in the states rather than giving it to the government. However this is still illegal and I can’t recommend it.
NB - I don’t believe that the standard Sony US warranty is valid in the UK.
Most of the info on imorting items via post is available here and here on the HM customs website .
regards,
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drbob