I feel the question formulated in the poll gives rise to some misunderstanding.
There are various fees possible when importing stuff.
I understand the term "import tax" as customs duty.
Nobody pays that in the EU because the import of notebooks into the EU is duty free.
This may be different for non-EU countries - I hear San Marino is expensive
If what you mean is value added tax, then yes,
everybody has to pay that. The amount varies by country. It is 19% in Germany, for example.
Since you are paying it as the good is imported over a state border it is also sometimes called "import turnover tax".
Additionally, it is DHL who pays the VAT (and possibly duty fee) as the good transitions the border. For this advance payment they charge you additionally.
So, if you live in Germany the exact amount that you pay for the PBP is
$238,99 to the partner of pine64 for the device and DHL Express delivery
= 224,04€ (as converted by Paypal in late August)
+ 41,08 € for VAT
+ 14,88 € for DHL's advance payment service
makes a total of 280€ to get your hands on a PBP at your doorstep.
(Of course, the exact amount various slightly with the USD and EUR conversion rate)
The only confusing bit for me is that customs seem to determine the VAT based on the $238,99 - and not only the net worth of $199 of the PBP. I'm wondering whether the value of the package is declared too high at the customs.