It is very random and inconsistent. I generally work off 20% vat plus the handling charge, and most of the time the charges do reflect this. I buy items from all over the world, but items from the US seem to be checked more thoroughly for their value, and charges added accordingly. I recently had to pay charges on an order from Natsukashi in Japan, something I've never had to do before. Occasionally, some things do get through - especially if it isn't an online merchandise purchase. If the correct value had been put on the box of my GJS, I was expecting a customs bill of approx £700! Luckily the guy who sold it to me agreed to mark it down. The value was put as $100, so I ended up paying £42 in charges which I was delighted with in the circumstances.