This is a posable action figure from the Nendoroid series.
From the GoodSmile website:
Let it go, let it go! The Frozen Princess is joining the Nendoroids!
From the hit film "Frozen" comes a Nendoroid of the Arendelle Royal Family's eldest daughter, Elsa! Her intricate dress has been carefully transformed into Nendoroid size, even including the faint yet beautiful snowflake patterns! She comes with three expressions, including a cute smiling face, a sidelong glance with a smirk and a singing face that looks ready to shout out "Let it Go!" at any moment!
Olaf, the enchanted snowman with a love for Summer is also included with his comical expression from the series faithfully reproduced--his neck and arms are also articulated, allowing you to recreate all sorts of fun scenes for the snowman too! A special Nendoroid base based on Elsa's ice castle is also included to display them on!