it's tax fraud, and you are a party to it if anyone wants to go to the trouble to investigate. there is an email trail too, as well as bank, ebay, audiogon or paypal records. on the other end the buyer could throw you under the bus depending on what pressure is put on them for disclosure. I could even see collusion between the seller/buyer in a third world country and their bureaucrats to extort money from you. stranger things have happened.
you are not innocent if you falsify documents.
would anything ever come of it. very unlikely. but not impossible. U.S.A. officials might co-operate or maybe not. I would never want to find out what could happen.
Mike,
Again, I understand people in the US not wanting to accomodate those of us in far less fortunate countries. But I'm pretty sure you'd have a different opinion if you lived here. If you had to pay 200% over any US price, and 120% if you imported it yourself, you'd start being creative too.
So, enjoy being an audiophile in USA. Because it sucks being one in Brazil.
alexandre