But that is how repairs and warranties work across international borders? Unless there are trade agreements that say otherwise. It sounds like this person got a new GPU as a warranty replacement, and customs was like, well, this is such and such tariff.
And typically, companies and people will just ignore you if you ask them to do something they think is illegal, like saying an item is gift when shipping internationally. People try to get me to pull this when shipping on eBay to save on the import costs all the time.