I've searched the forum and online and I'm having a hard time finding out the actual rate of the import duty on computers. Our online Spanish instructor is in Quito. With the holiday season here, there are a lot of really good deals on inexpensive tablets I can buy here in the USA. I'd like to send her one as a gift. I can actually get a decent (off-brand) Android tablet w/ keyboard and case for less than $100. I'd like to send it, and I assume there will be an import duty, but if it doubles the cost, that will quickly take away the incentive. Does anyone know how that process would work? Not just the rate itself, but would I pay it or would she pay it upon receipt? Is it based on actual value - i.e., receipt showing relatively low price would make a difference?