tell me if I say something wrong in this..
scenario:
- I'm going to visit a friend in the USA in three weeks
- I take 500 euros cash with me to give to my friend, or make an international bank transfer for whatever personal reason, lets say an old debt
- he buys a N900 from Amazon shipping to his address and paying with his credit card
- I arrive in USA, stay there a week while I unpack the N900 and begin to use it as my daily phone
- I come back to Europe with the N900 unpacked in my pocket as my regular phone.
(- Of course, warranty would be usable only returning the N900 to my friend somehow..)

Where is the duties+vat catch? They cannot know I didn't have the phone when I arrived in USA right?
If it is illegal, take it just as a scenario; I don't see anyway how anybody would know the truth..