If you return an iPhone unopened, there should not be a restocking fee.
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Thank you for reaching out. Here's some information on returning a newly purchased device. There is a 14 day buyer's remorse period. If you pick the iPhone up in an AT&T Store, you'll need to return it at the store. Likewise, if it was an online order and delivery, you'll need to use the return label that should be included in the order.
Have a great week!
James, AT&T Community Specialist
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*I am an AT&T employee, and the postings on this site are my own and don't necessarily represent AT&T's position, strategies or opinions.