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well they're usually looking to see if you're importing goods with you. if you're there for a week on holiday you're only going to bring a few pairs of jeans, not 20 or so. these days someone can easily bring a few hundred dollars in personal electronics with them, just think a cell phone, digital camera, laptop, mp3 player, gps receiver, ereader. they shouldn't charge you import tax if you're taking them for your personal use while you're just visiting.
there's more to this story than we're hearing.. and her excuse "it was in luggage i thought was lost" makes no sense. the two times I've lost luggage in the past 20 years i did everything i could to get it back (and did). you'd think she'd be less flippant about losing luggage with her ipad in it.. and wonder why she checked her ipad to begin with!
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