Our country's customs bureau is notorious with taxing goods that we bring from other countries. Last year there was the news that a lady boxer who came home with the championship belt was levied a tax by the customs in the airport. The customs officer said that the boxer should submit a request to the bureau for an exemption. You can imagine if you are caught with a dutiable good in your baggage. The rule that we follow is to buy a limited number of the same items. Say a t-shirt, you can have 20 or more provided the designs are different. With candies and other food stuff, the rule would be for personal consumption only. In short, what would be taxed are items that have a commercial volume. But with valuables like the boxer's championship belt, I guess you cannot escape the customs officer.