..Which, at least for Germany, would make no difference at all, since you're importing those goods into the EU for the first time. The difference between USA and China would simply be that as for china punitive tariffs are more likely. However since the imports are probably covered under the simplified tax evaluation this does make rather no difference at all, the major share is the VAT, which is taken for any import entering the EU first time.
Furthermore as for Germany the law states that the importing party (the recipient) is responsible for the correct customs declaration, meaning that US proxys are on the safe side forging (!) the cn22, leaving the recipient to explain what the real worth of that unit is. The term "gift" on the CN22 does mean nothing as you have to provide physical evidence of what you paid, and that even applies for gifts, in other words: You have to pay fees for gifts too, yes. Same for used gfoods, broken items, of course on shipping costs, whatever.
If you can't do this properly- and/or they don't believe you - it'll simply be destroyed or returned to the sender.
Taxman also heared about google, and if they find the keyboard costing 110 USD new, they for sure won't believe you claiming that you paid 5 bucks for that.
Tax dodging, which is the legal ground for this, is charged in intentional cases with up to 5 years in major cases, and purposely trying to dodge clearly is. The sum is rather irrelevant.
Believe me when I say I had hard times before explaining officers that I don't know why the seller claimed something as gift when I clearly paid 400 USD for something. Sellers thought they'ld do me a favor, instead they put me into the mess.
If you're in the EU, rather buy in the EU, or live with stuff from outside being more expensive because of taxes. Everything else ain't worth the trouble / risk.
