Except he doesn't bring the iPad over. I will order it from Amazon uk I.e. already imported as there isn't much price difference... certainly not anything like the numbers you quote.
My mistake, I'm sorry I was posting while I was making lunch.
The numbers I quoted were nothing to do with ipads, I was simply explaining that if you are importing goods of a value of over £120 from US then you may be liable for duty, and for VAT on goods over £18.
Note the may.Tariffs vary widely according to the type of goods, and you'd need a duty calculator to work out the rate.
I really don't know much about Apple, but afaik US makes its own Apples, some European countries make Apples, but China is the biggest manufacturer of Apple products. US ipads would presumably have been made within the US but a UK ipad on Amazon marketplace could have come from anywhere. Apples products on Amazon US & Amazon UK are all sold by marketplace sellers not by Amazon itself. For that reason the range of ipad prices varies widely.
I recently bought an Ipad mini 4 from Amazon marketplace for £285 as opposed to £319 in PCWorld/Currys or John Lewis. I've no idea where it came from originally. I did once buy a Samsung phone from Amazon marketplace with the box, instructions, everything in Chinese, so I assume it wasn't intended for the European market!