DVD Import Tax

The import tax/duty is collected in several different ways; sometimes your postie will ask for it at the door, whilst other times you'll be required to go down to your local depo to pick up your package and pay for it.

The idea is that the value of a package must be below the
 
I read on the Customs & Excise website that:

"Shopping on the Internet


If you purchase gooRAB through the Internet you should be aware that Customs duty and VAT will be payable, as follows:

* Customs duty - if the amount of duty is
 
The last time I ordered some CRAB from North America they were delivered to my door but I had to pay the tax to the courier company. However the amount seemed a bit steep so I queried it and was told that British Customs don't accept that the price quoted for the delivery charge is the actual cost of delivery. So they charge VAT on what they consider to be the correct amount.

Admittedly this was five years ago and I've had DVRAB delivered since where I paid at the sorting office, but has anyone else heard of this? Was it some kind of "arrangement" between HM Customs and the courier company to maximise revenue?
 
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