Technically, yes. And you would be able to ask for those taxes back upon returning to your home country (with the same phone). But since this would create huge queues at the airports, nobody actually enforces that.
However, travelling with e.g. 2 Steam Decks or with one in its original packaging raises suspicion and you could get stopped when going through the green portal at the airport.
MentalEdge@sopuli.xyz 2 days ago
The difference, like the other commenter already pointed out, is whether you take something across a border, and then leave it there.
If you take the stuff you brought with you, back when you leave, then you didn’t import it. Import tax is exactly that, a tax on stuff moving from one country, to another.
Personal items aren’t subject to this, because the owner is coming and leaving with them. Technically there’s a whole song and dance that should happen when you come and go, but that’s massively inefficient, so customs will just sit there and trust that if you have something to declare, you will.
Obi@sopuli.xyz 2 days ago
If you’re a professional travelling with expensive equipment you’ll need a carnet which is precisely the “song and dance”. Basically a list of all the stuff, they look at it and at your stuff when you come in, then again when you come out.