Kevin
Rainbow Bridge
You're absolutely right but customs have not always the time to do searches like that in practice so with a bit of chance, VAT and customs duties may be calculated on the declared value instead.
Now the same declared value will be used for insurance as well so it's hardly a winning-winning deal in case of damage to the camera needless to say.
Exactly!
For these reasons, if you are going to buy a used R-D1, I strongly suggest you seek one out within the EU. There is always at least one for sale on german ebay.