In an interview with Eurogamer, Microsoft director of marketing Albert Penello has said that Xbox One games will not be region locked.
He even went further to say that Xbox One games can be used even in non-launched markets, meaning you can import both a console and its games if you were so inclined to get it on day one (and unfortunately lived in a non-launch territory).
Coming from that, the Xbox One is only launching in 13 territories, the launch delay in other territories is because of the language translation for the Xbox One dashboard.
The only problem for potential importers is getting content via Xbox Live, which will still require a valid form of payment corresponding to one of the launch territories. Xbox Live is also ditching Microsoft Points in lieu of real world currency.
Xbox One will launch in Australia, Austria, Brazil, Canada, France, Germany, Ireland, Italy, Mexico, New Zealand, Spain, United Kingdom, and the USA this year. The console is also launching in other territories next year.