of course VAT is in question, I sell it including VAT in Germany , I must give back the VAT on what I sell when it is not 3 years old
if you buy it new you will pay $145.00 + 40$ shipping in Europa + fee and it will be more than 140 euro
in Europa I can sell it 85 euro including shipping, I have nearlly never used this ballhead, I am using a BH-40 and BH-55