Mostly not. I do actually take care that as many of my orders as possible are below the limit (Was £18 until last week, now £15 and there is a lot of talk about abolishing altogether). The highest it can be in the EU is the euro equivalent of £18 as I understand it. Denmark is much lower than that.
I have never had to pay import duty on an HK/China package.
The basics of the rules are here but you also need to find out the commodity code (Of which there are over 14,000) to find out how much duty is involved. Usually the amount is zero and you just have the VAT (20%) on the item and its transport/postage/whatever costs. If this is below £9 (US$14.40 at the current exchange rate) the Customs waive it. Import duties only start at £135.
However, the Post Office will charge you a customs clearance fee which will be either £8 or £13 depending on which bit of the PO handles the parcel. Unless it has gone up. Again.
But not if the Customs wave it through. UPS fifteen years ago charged £25 for the same complete lack of service, and others were worse I'm told. This is for showing the CN22 to a Customs officer then picking the parcel up again. Complete rip-off.
Well, since I placed my Manafont order (Ultrafire WF 503B, Ultrafire T6 and 2 18650s) from work on my boss's eBay account, it arrived here today. Hong Kong Post in 9 days! That's the quickest I've experienced so far.
I'll do a full review of the 503 soon but I just wanted to give it up to Jim and Manafont for some pretty good customer service. Nothing makes a tightwad flashaholic happier than low prices, cash back and fast turnaround.
Today my dad helped me find a means of carrying most of my AA collection. 1K+ lumens, who knew you could get a decent amount of light from regular EDCs.