With the box and everything in the luggage this very much looks like a family gift brought in and thus taxable. But what if I buy a new phone for myself right before the trip and on leaving the country take it back with me? Do I get my duty back? If not, why not? Phones do break and need to be replaced at the most inconvenient times.
Mexico: Death toll 27 after truck hits religious procession (AP)
from the article: Tourist tip #303 / Caught by Customs? Don’t make a break for it