I found this excellent article on Mactalk (Australia) This is for any aussies looking to bring in an ipad to Australia however it also provides useful information regarding import etc that maybe useful to you if you plan to import an ipad to your country. Credit to MTBlogBot2000 Mactalk An Australian Guide on How to Get an iPad - MacTalk Forums
i already import my two iPad in Singapore and don’t get any trouble at all ;-) i hope is the same for my area neighborhood
I'm about to import to Germany. Typically you get the iPad over eBay.com for roughly $100 more than the people bought it. Shipping is either USPS $43 or FedEx/UPS for $125. Import tax is "0,00", import VAT is for the 16/32GB 17.5% and for the 64GB 19%. This is because you can import everything under €700 for the reduced VAT. Everything above €700 is full VAT (which is 19% in Germany).