So this is like Sony adding Linux as an option to the PS3 to make it a "general computing device" instead of a "game console" and getting a lower duty percentage?
Spain used to have an extra import tax on home computers with <=64KB RAM. One manufacturer got around it by including an extra 8KB chip on a daughterboard (not electrically connected at all!) to increase the RAM to 72KB and avoid the tax.
It's said that the tax was for every computing machine but big companies pressured the government to remove it and what the government did was only tax microcomputers and not systems like mainframes and such.