as far as itemised breakdown goes:
32eur handling + 51eur VAT. 🙂
the way i understand it (after some research) is that they put a value on any package entering the EU.
that value is the net worth of the contents (which you as a company declare) + any shipping costs declared on the invoice. so basically, the total of what i paid you.
if that value is under 22eur: no extra handling charge.
between 22 and 150eur, a 15eur handling charge is added.
over 150eur, a 30eur handling charge is added (looks like those 32eur here then, probably indexed or something.)
then the whole thing gets added together - net worth+shipping+applied handling charge.
and on that sum, they charge you 21% VAT. which here would mean
124.17GBP (starter kit) + 58.33GBP (cape) = 182,5GBP or 210.60eur net worth.
+ say 10eur-ish shipping
+ 30eur handling
= 250e total, plus 21% VAT on that (=52,5eur).
so i paid the handling and total VAT to the postman.
and while i anticipated 21% VAT on the net worth and some small flat fee, i didn't see this one coming.
(i should have, reading the small print. hah.)
i'm unsure as to whether the tax rate is the same for other EU countries.
before Brexit, i could deduct the VAT as i'm working with an open artists' organisation whose VAT# i can use. with Brexit, the problem is that this VAT# is not registered to the shipping address (=my home address), so it's not mentioned on the Customs papers, so i can't get proof for the accounts.
that does mean quite the difference, all of a sudden :/ and not just for me.
anyway, i realise that's a very specific situation, and there's not much to be done about that, being EU legislation and all.
in terms of possible retailers - i immediately had to think of https://www.antratek.be/, since they stock Sparkfun, SeeedStudio and BeagleBone. plus they're in three countries (bel/neth/ger)..
then there's https://www.kiwi-electronics.nl.
hmmm who else? maybe https://www.reichelt.de/? not so heavy on the BeagleBone, but ok.
and then the Big Guns like DigiKey, Farnell, RS-Online (dreadful site navigation, but ok selection) and Mouser, obviously. 🙂