Don't forget that a declared VAT-liable item sold within the EU intended for a destination also within the EU is supposedly sold at the set rate in the originating country (VAT harmonisation rules).

Where a rate difference exists between member countries, in theory, the Customs authority in the receiving country are required to levy the difference on entry. This does tend to imply that (for example) in NL at the moment, you could get hit with an additional 1.5% VAT bill at the door, or the goods will be witheld pending payment from the recipient.

One of the few remaining Mk1 owners... #00015