Importing computer components?

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Sorry if this is in the wrong section, I would assume GD would be best, but its hardware related so I think it goes here?

Anyway...

My brother has a laptop and the only place that sells replacement parts is the US. Now The part in question is just a simple mouse button, but the cheapest place I found in the EU is £100, but from America it is ~£12 inc P+P.
Now am I right in assuming that even if the customs police want to mug me, they can only charge 20% of that £12? or can they go to town and do what they want?

Also, anyone know the procedure for importing? Do I actually have to do anything or just let things go and they contact me if anything goes wrong?

Thanks guys
 
If it's under £15 then there's no duty or VAT on it.

Happy days!

It could be upto £40 if they mark it as 'gift' btw. Otherwise (or if it gets opened and declared not a 'gift') then upto £135, you get charged import VAT. So still worth your while even if this item was £50
 
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