My friend is visiting Germany for some time. During the stay her notebook broke so she got a new one as a present from someone else in Germany. The receipt shows that about ~1200€ (roughly $ 1500) were paid for the device.

Are there any taxes/customs she needs to pay when she will return to the US? If yes, is there a reliable calculator or transparent method of how to calculate the additional cost when she has returned? Are there special regulations if the item in question was a gift?

We checked out a lot of information about this from official sources but they were contradicting each other as well as showing so many different examples of how it can be calculated that we still can’t be sure how things would turn out in reality.