Tourists are invariably ignored by customs officials, who have their eyes peeled for wealthy Nicas returning from shopping binges in Miami. Should they go through your luggage, you can expect to be taxed for carrying items you obviously don’t intend to use yourself, including electronics, jewelry, and perfume.
To save trouble for yourself, avoid carrying more of anything valuable (such as a laptop) than a traveler would typically need. Surfers, that goes for your boards, too: If it looks like you’re importing sales stock, you will be stopped and hassled.