How much will Ukraine customs take if a friend sends a laptop from the USA?

Question

laptops

I have a friend in the USA who can buy a laptop on their Black Friday. Let's say he sends it to Ukraine, it's clear that customs will take 20%, but how will they determine the price of the device ??? That is, relatively speaking, some customs officer will read the model, pick it up in some store, where it will cost $ 800, and send me an invoice referring to this amount? Or how does it even happen?

And maybe someone came across this in 2019-2020, how profitable and rational it is in general?

Answer 1

Firstly, they send you a used one!
Second, it's Black Friday.
Your friend must indicate the cost of black Friday - 20%
From this amount - the amount of duty-free shopping and pay taxes.

Answer 2

As an option, you can arrange for several recipients so that the cost for each is <100 €, so there will be no customs duties. If I'm wrong, please correct me.