Can I bring a brand new, package iPhone into Costa Rica for another person?
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Neither TSA nor airport security are likely to care. Costa Rican customs, though, will probably want to have a chat about it to decide how much import duty you need to pay on the phone.
Be sure to bring the receipt so you can document its value, and choose the goods-to-declare lane on arrival, if there is one.
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Source: stackoverflow.com
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