Stuff from the US to here seems to get hit more often than from anywhere else.
That said, I've had a $200 light dropped on my desk with no charges at all. Shipped from Elektrolumens with an honest Customs declaration on it.
I also had some software sent which had $1199.50 valuation on the declaration (Someone forgot where to put the decimal point and billed me that instead of $119.95. And then refunded it within an hour - and Fedexed a letter to me to apologise). No duty. But in the last 5 years I've stopped importing from the US if i can get it within the EU or from China.