If I'm reading the HM Revenue and Customs website properly, the WiFi-only version will not be subject to import duty because both "Laptop and desktop PCs" and "Palm-held portable" computers are both exempt.
The WiFi+3G model will be subject to import duty, because it could reasonably be described as a "PDA with GPS".
You can jailbreak if you want but you should be aware that your phone is no longer secure once you do that and any personal information that you store on your device can be compromised. The BSD jails prevent other applications from accessing data that does not belong to them.
It was always going to take a disruptive force to get them to recognize data as data and price it as such
Unfortunately not for some of us in Canada. That's right, "tethering" plans will be released by Rogers (on top of 'data' and 'voice' plans!). I've run out of adjectives to describe this.
Unfortunately, when you're working for them, such a denial of service could be seen as a refusal to work. Which not only could cost you your job but also seem a bit suspicious. And ya know, this time and age suspicion is all you have to raise to be a criminal.
The world is moving so fast these days that the man who says it can't be done is generally interrupted by someone doing it. -- E. Hubbard