Dont forget there is not just VAT. There is also customs charges (basicaly the fee customs charge to open the boxes, inspect them, document them, then prepare them for transit), and also some couriers also charge an extra fee for picking the items up from customs and paying the charges to release the package from customs.
several years ago when i ordered some items from hong kong, DHL allowed cash on delivery for the customs charges. Second time i ordered from hong kong several months later DHL told me that their policy has changed, and they now send an invoice and no longer deliver to the house untill the invoice is payed (you can still collect it from their depo, but you still have to pay for all the charges).