In Norway its 25% import tax, but if you have your own IT-company you can write off the import tax and more on your accounting. I believe it is similar in other EU countries.
That is what I have done the last two years, hardware like we buy here is seldom for just fun. In most cases it is for education or more profit for my business! Spending your "own" money on this is stupid, start a new company instead.
Just to clarify, don't want to start an argument over this.
There's no import tax on this sort of hardware to Norway.
As long as the value including shipping and insurance is above 350 NOK you'll have to pay VAT (mva in Norway) on the total value. And VAT is 25% in Norway for computer parts.
The company responsible for the shipment will charge you a customs declaration fee on top of this.
It's usually around US $20 and has nothing to do with customs on the parts itself, just to do the declaration paperwork.
Regarding VAT on import you can't just write it off as you say.
At least your company has to be VAT registered and keep a balance of incoming and outgoing VAT.
You're supposed to go break-even with this. If you get away with not paying VAT on imported goods I can't see how your accounting gets approved. Or you'll get a hard time during any financial audits.
I'm not aware of any loopholes regarding this but sure would like to know of any as this would save me big time.