I did exactly that a few years ago, Don.

I took an old Hofner Verithin over to New York in a pretty tatty case (talk about shoe-horn fit). I'd bought the Hofner on behalf of a friend we were staying with.

I bought a Gibson Victory new from a music shop in Utica, where we were staying. I don't think I paid state tax on it either. Played it a few times guesting with my friends band, stuck plenty of stickers on the new Gibson case so - hopefully -it looked a bit used, and breezed through Heathrow likle a born smuggler. Nobody on the customs desk gave me a second look.

Even if I'd been nabbed for VAT, it would still have come in a less than two thirds of the UK price for the same guitar.

Bru