It is just a piece of certificate . You can use one copy to bring in up to 3 units at same time
The certificate will state type of phone/tablets you wish to import in

SIRIM doesn't care who is importing as long as one person ic is shown n he can import in same time Max 3 units for rm100

What I have said is import in through courier service
Personal handcarry rarely you need to declared n most if time custom don't bother if only one unit
If kena custom hold than he need to go to sirim n apply permit to clear it. Tablet will be hold in customs
Tell him be smart bring in the tablet n box open n packaging all opened to show is used personal set