Damn - that's really harsh.
I'd just ship it declared as "used, portable mp3 player" and value it under $100. It will fly right through. They want to stick it to you - you stick
it right back to them! I'm all for honesty where honesty is due, but to the "organized crime lords" that rape us over on duties, I say f_ck 'em!
Sorry to say,
that customs won't let that happen so easily - at least not in good old germany.
In Germany you had to pay €699,-- for the AK100 and € 1.299,-- for the AK120. (In fact You cannot even buy a AK100 MKII or a AK01 from a german dealer as of now)
If You order it from overseas the invoice has to be attached outside the package, so customs can check. If there is no invoice it will go to a special customs unit where You can "pick it up" - of course only after You paid VAT on top of it and when the total value is more than approx. 150 € they have You open the package and then You also have to pay additional import tax.
If they catch You at giving them the wrong value on purpose You are further due for a heavy fine.
All in all - it doesn't really pay off so easily.