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You could look for german and austria on the internet and i shurly mean it should be the same for the EU that there are "custom declaration numbers" which describe the items to import and how much custom will be charged.
Standard is that you have to pay some % custom.
It starts for example 13U$ converted to Euros say
100 � item
10 � shipment
110 � summary -thats the base for
11 � custom(10%)
121 � summary-thats the base for tax
42 � tax 20%
163 � Total

So you pay custom on the item and the shipment (!)
and you pay taxes from item,shipment and custom...
So its very important that the bill what is in the box and your payment have the same numbers.
And you have to look if the item have the correct custom declaration number.
And you dont have to pay the local US taxes,means the item have to be cheapier as in US(depends in which state the item will be sold-much differences in taxes> ask the US boys)
And when you import the item,you have to pay the local tax(also different in europe).