[rprasad]

Generally under international law, a consumer cannot be the "importer" of record because there are all sorts of fun obligations that come with being an "importer".

Carrying stuff you bought on an overseas trip through customs is not "importation" for legal purposes.

Also, export restrictions are different from import laws. Export laws are applied by the seller's country. The buyer does not have to comply with export laws. Import laws are applied by the buyer's country. Both the buyer and seller must comply with import laws unless the buyer is an "importer of record" in which case only the buyer must comply with import laws.