I don't understand this at all. I just went to the Ornec site and put those Grados into my basket and went far enough through the check-out to see that the postage is £21, making a total price of £137. So the £21 duty was less than the VAT rate of 17.5% (15.3%, in fact). I'm wondering whether these were declared as 'Gift' or 'Commercial', and what Ornec declared the value to be, and whether the courrier levied a handling charge.
I am constantly thinking of buying goodies from the US, and I work out a budget cost by adding 25% to the item cost and shipping cost, assuming that I should be ready to pay VAT at 17.5% plus a courrier handling charge.

Maybe the 25% is too pessimistic, what do you peeps think?