200 euro * 1.19 = 238 euro incl. VAT
+ some extra shipping tax above 25 euro is 16,XX euro
= 238+16
=254 euro (In The Netherlands)
If you try cheating and the find out (declaring lower value or ...) you get a fine of 50%
so it is 254 euro + (254*0.5)
= 381 euro and Ur screwed
My expirience in Europe is as long it is not bigger thand an bubble wrap envelope they wont check it and you dont have to pay anything extra like VAT.
If you order an oscilloscope in a big box they will check and you get a fine if the proper value is not declared.