Ouch ... You're right . My error may have come from the fact that in German "customs office lingo" the VAT levied on these imports is specifically referred to as "import VAT" or "import sales tax" (literally translated). It's been a while since I imported stuff from outside the EU that I had to go and collect at the local customs office (and pay for ). But all the time the bottom line was and is that the prices of the imported goods do increase by not so small an amount for the buyer. So one tends to lump all this together, particularly since VAT is applied to the total INCLUDING the shipping costs (which the German customs offices do not tire of pointing out in their info leaflets). And the shipping costs cannot be "played down" on the customs form. So this is one major reason why personal importing of smaller quantities of LPs, CD, etc. (particularly in view of the high shipping costs from the U.S., for example) is hardly ever viable anymore.  BTW, it still does occur, though, that smaller shipments in lightweight parcels slip through (I had such a case last spring), with no VAT levied at all. But of course you can never count on it. 

Live at Widney High December 26th, 1971 https://panafrikanpeoplesarkestra.bandcamp.com/album/live-at-widney-high-december-26th-1971  

Ts-find

Only tax (VAT) is charged on CDs imported from outside the EU, no import duties or tariffs; previously, there was a threshold of €22, but this is no longer the case.