Germay is part of EU, no Import or VAT to pay.
Only good from outside EU will attract VAT (NO IMPORT TAXES on most goods), VAT is calculated on both the item price stated on customs label AND on the shipping cost shown on the label.
You can import anything upto £18 and no VAT/Import is charged, upto £36 marked as GIFT same applies, above that there will be VAT to pay plus "Customs clearing fee" (Stealth Tax) of £8 or £13.50 on top of VAT to pay.
A top tip for buying from USA is to ask the buyer to ship in pre-paid box/envelope etc as it does NOT show the price and you wont get charged VAT on that!.