Buy Unlocked iPhone 4S from USA and then Use it in Europe

I have finally decided to get an iPhone. I live in Bulgaria (that's in Europe). I have an uncle who lives in New York, NY. If i make him to buy an unlocked iPhone 4S for 549$ are there any additional taxes from the state? If he brings the phone by himself (he is coming to visit us in Bulgaria) will there be any airport taxes too?

P.S. Sorry for my bad English :-)