Again: It doesn't have to be illegal to bring the device into the country without VAT or duty. It depends on the country.
@thecursedfly: Simply check the customs regulations for your country. Maybe they even have a web page. It could could be that the value limit for bringing goods into the country toll-free is higher than the price of the N900. It is in some countries. Note that this limit is typically way higher than the limit for something shipped to you through the mail or UPS/FedEx.