The arbitrary valuation is a rule rather than exception. The customs officer will google the product, find the highest retail price indicated on google and use that as the price for customs calculation. He will also give you a color printout of that page so you know he is telling the truth:lol:. Been there, done that. So it does not matter if you buy a demo (of-course you are not allowed to import used items, but that is another story) or you get 25-30% off from the foreign dealer etc.
Cheers,
Sid
I once managed to convince a Customs Officer that I paid the refurb price on a projector that was a fraction of the full price that he insisted it cost. I guess it depends on your bargaining skills ;-).