Bolivian law allows people who travel to Bolivia to bring with them, without having to pay any taxes, used articles for personal use. In the case of new articles, each person has an allowance of US$ 1000 free of taxes. Anything above that sum is subjected to tax.
The used Items are:
Electronic articles such as photo cameras, laptops, video and audio recorders, cellular phones, sport articles, musical instrument, and personal assistance articles for children and handicaped people.
Here you have the official flyer in Spanish, put together by the National Border Agency (Aduana Nacional).