I want to buy a Mac but found that the credit card is not available in Chinese Apple Stores, where I'm in right now. So I consider asking my mother buying and shipping it to China (another reason is that Macs in China are crazily expensive).

However, what I read online makes me confused. In some places I read that it would be subject to hefty customs duties, if shipped, and yet in other places I read that if my mother unpacks it and ships only the Mac and the charger without anything like the box and manual, and also adds a "PERSONAL ITEMS" note on the pack, it won't be charged.

Actually I want the pack to contain a few more, including a hair dryer and earbuds.

Do I have to pay customs duty, and if so, how is it calculated?