Rules in EU are simple if buy from outside EU. In this case TARIC code is 9030209190 = Duty free (Chinese made digital oscilloscope).
VAT: Diferent EU coutries have so far different VAT%. (19 - 25%)
(Also some EU countries do not follow yet all common EU rules and some countries (EU states) have different maximum value for totally free import. )
Add VAT. (item + delivery)
Example:
Item price 120 Eur (becouse this case no Duty then calculate only VAT)
Delivery 25 Eur
-------------------
Total 145 Eur
If VAT 25%:
145 x 0,25 = 36,25 (VAT) (this you pay to customs office or how your country have arrange this and in many case some small fee for customs clearing exept if you do it yourself)
total with VAT: 181,25 Eur