Nope. Customs Duty / Tax only includes the cost of the item(s) not including postage. Mine slipped through without any additional fees.

The duty tax is fairly unclear as to what it includes so it was a worry to begin with.

If you were really worried you could pay for each wheel (or two at a time) and postage for each in the hope it slips through, but depending on postage it may be more expensive then the duty tax.

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MY01 JDM EVO VII - 230KW / 430NM @ 1.6BAR