[bseo]

You can buy it for $130 plus free shipping at: http://www.pandawill.com/mini-ipad-notebook-7-inch-wifi-grav...

It comes with Android 1.6 but there's a comment on the above website saying it can be upgraded. You can also find it for less than $100 on sites like alibaba.com and dhgate.com but you will have to buy more than one unit.

[jacquesm]

Make sure you check out how to import it so that you won't end up paying a large amount of duty if you order stuff like this from abroad.

[bseo]

At my current location in Europe, low cost items usually pass through customs without a lot of extra tax, although sometimes it comes down to luck. Should be 20%-25% total if they decide to tax it.

On a sidenote, the seller I linked to is flexible about what price they stick on your package. You don't want to overdo it though, otherwise you might end up paying even more tax than normal.

[jacquesm]

I got slapped with a hefty charge a few weeks ago just because some HN'er sent me a usb stick in the mail (insured). Beware!

[bseo]

Tax for just a USB stick sent by a friend? Ouch. I'm curious , what was the origin/destination of the package?

[jacquesm]

Origin USA, destination Netherlands.

[gdee]

I don't know about Netherlands, but in Spain you can contest any customs tax. They send you a printed form to fill if you want to contest it in the same envelope where they send you the invoice for the tax. Things can't be very different there.