The 19% rule is not always true for EU countries unfortunately....
This purely depends on each country's policy. For instance, if I buy from HLJ and have the goods shipped to my country (Greece) there is a chance the package will be stopped at customs (has only happened once but I paid trough the nose). Anyway , if it gets stopped my friendly customs guy will charge me about 10Euro for the privilege of checking my package, he will then calculate the 21% VAT on the total price, including forwarding costs and his own 10Euro charge
and will issue a bill for the package. After all this is said and done the package will go to my local post office, which will then issue a paper and summon me to collect the package. When I go to collect I will find out that the post office will charge me an additional sum about 5-10 Euros depending on the customs charge.......You can see how a 300$ order can easily have a 100Euro surcharge-Ouch
So for the more expensive stuff I am usually getting through Hiroboy.. Much cheaper in the end, and quite fast, but of course that is just my case. I did read a similar story here not long ago about the UK though...
P.S. Some years ago I was ordering some models from the USA. Back then nobody was stocking AMT and R-M models in Greece. Anyway to cut a long story short, quite unexpectedly the USPS stopped forwarding the packages to the post office but instead made a deal with some private company (I believe then privatized Royal Mail? )to distribute the packages in some European Countries, Greece among them. That meant that when the package had cleared customs it was treated like an international forwarding instead of regular package mail and you had to hire a forwarder to get it through customs!!!!!! Thankfully this has been revoked since.....