In Sweden you should always pay VAT (25%!) on the purchase+shipping price (+ any item specific taxes/duties). In reality most small stuff pass through - especially if the sender puts down his actual cost as "value" instead of your purchase price. I'd expect a small package, probably even with a declared $100 value (unless very unlucky) to pass through below the horizon of the customs VAT department.

I've been more fortunate using USPS Express shipping (local delivery handled not by the Swedish Postal service, but a Swedish freight company) than when using UPS or other global shipping companies.

/Michael