Yes, each time I buy cels or other things outside 
my country (I live in Chile) I ask the seller to 
say that it's a gift and to add a very low price, 
because if not it could cost me around the 30% of 
the value of the cel to get it out of customs.  
And not only that, I have to go in person to make 
the arrangements to get the package to the 
airport, which is very far away from where I am 
and then follow a stupid and tedious procedure.  
So if I don't ask for this, I'd be paying the 
high rate of int'l shipping, plus the taxes and 
custom charges plus the insurance. (as once 
happened with a dealer in Japan that forgot to 
follow my instructions and I had to pay a lot to 
get my DBZ cel out of customs).

As for being unethical I just think of this:  the 
government and politicians are stealing the money 
they have for running country... so why should I 
be paying the taxes so they can spend their 
vacations in Tahiti?  it's not fair so I'll 
continue doing it.