Interesting. Since the Absender name isn't affiliated with any store or company and without receipt, they most likely could not charge any tax. And I could just say it's a gift from my aunt in USA and tadah!
But this is a >$150 electronic, I thought they will be strict with electronics?
I guess they are. But maybe your friend could make it look like the item isn't new? You know, open the box or whatever.
Or just wrap it in super tacky christmas present paper ♥