andreas71

There may be no import duties for computers but you will still need to pay VAT (19% for Germany) upon importing the device which may give you a hint why people try without declaring. 

bloggerblog said:

A Vision Pro could be your personal computer, just like bringing in a laptop or an iPad. Is this only for residents of Germany, are tourists exempt?

Of course tourists are exempt.

Importing a good means you bring it to the EU with the goal for the item to remain there.Travelers with their personal belongings that they bring for the purpose of their trip and take home with them again never pay VAT upon entry.

Now, in situations where a customs officer can question this intent you may have burden of proof that you are a traveler and the device will leave the EU together with you once you go home. If there is doubt VAT payment could be imposed on you to secure compliance with the option of getting it back upon proof of the item leaving the EU. In normal day to day travel this may not occur.

Now, when an EU citizen return from the US with an item not on sale yet in the EU the situation is completely different. Now the assumption is that it is very likely that this device is being imported by an EU citizen with the intent of keeping the device in the EU - therefore customs declaration is mandatory.

Trying this with such a high profile device that has such high publicity at the moment is clearly stupid and everybody who tries this to save paying VAT cannot complain when the gamble does not pay off and the device is gone for some time.