Correct, only VAT is not the problem. If he buys as normal customer in india, he already pays VAT and only has to keep the paid invoice to not pay VAT again. But nevertheless, he will blow his import tax free amount of 100€-300€, depending on country regulations and the imported good. So import taxes apply per device and would have to be payed directly. No problem if we know the amount upfront and he "got the cash" with him and does not try to sneek through the green entry