I understand that receipts are required by law, but in my experience, no one checks for them unless you leave your laptop in the box (or declare it). If you put it in a laptop bag or simply say that it's a work laptop, you will likely not be questioned. I have traveled to over 25 countries with a laptop and have never had any issues.

It seems that everyone buys laptops in the US and brings them home this way; whether they are in Australia, Costa Rica -- or even the EU -- on a personal level, nobody wants to pay more, especially not more taxes.

The only time I have paid import taxes was when I sent a used phone and laptop to a person on Reddit who needed them in Canada. Even though the devices were over five years old, the Canadian tax authorities wanted me to pay new retail prices for them. I paid the taxes so that the kid could receive the devices. I'm pretty sure I could have just declared them as having a value of $100, but by the time I got involved the kid had already said it was an "Apple Laptop" and the Postal Mounties just assumed a new sticker price. Frustrating.