A friend of mine is going to the USA for about a week. Is it possible that he buys a laptop (around 1,200 USD) and brings it back to Bulgaria (Europe) without getting any extra taxes from Customs? And does he need to declare bringing in the laptop in and out of the country?
According to Timatic, you may import free of tax and duty:
Free import to passengers arriving from non-EU Member States (incl. Canary Islands, Channel Islands and other similar territories): a. tobacco products, for passengers aged 17 and older: -200 cigarettes; or -100 cigarillos (max. 3 grams each); or -50 cigars; or -250 grams of smoking tobacco; or -proportional assortment;
b. alcoholic beverages, for passengers aged 17 and older: - 1 liter of spirits over 22% volume, or non-denatured ethyl alcohol with more than 80% volume; or - 2 liters of spirits or aperitifs made of wine or similar beverages less than 22% volume, or sparkling wines or liquor
wines; or - a proportional mix of these products; and in addition
4 liters still wine; and
16 liters of beer;
other goods up to a total value of EUR 430.-.
You will absolutely have to declare the goods upon importation. Anything you are importing that you did not have before, must be declared upon your return.
Anything above this amount will be subject to tax and possibly duty.
As for the rate that you will pay, it appears the VAT in Bulgaria is 20%. You may also have to pay customs duty atop this. Be careful to check that power supplies work on Bulgaria's voltage; a pin adapter will be required, and possibly also a voltage adapter.