Just a general import question.

An acquaintance purchased a Japanese Market Nissan Fuga (aka Infiniti) Q45 a few years ago and it was broken into more recently where they smashed the drivers door glass and also damaging some of the external silver chrome/plastic trim. Googling I found a used glass and trim in Japan for $173 with shipping of $159. He was happy, so he transferred the dosh and the kit arrived via FedEx the following week.

I was just talking to him and he received a letter from FedEx looking for an amount (can't remember what is was ) but seemed to be a tax whose calculation seemed to be based on the total amount of $332 (which included the cost shipping) rather than the two items themselves.

I'd have a few thoughts:

i) If there is any import tax applicable, who is responsible for establishing the value, how and who it should be paid to?
ii) Is it normal for courier companies to come back afterwards looking for it?
iii) Do the Courier companies alert customs when items come in from outside the EU?
iii) Is it possible that this is some sort of scam where couriers may collect but maybe pocket it themselves?
iv) Should he ignore the letter from FedEx, go to someone else or pay it after clarifying the actual value of the items without shipping?

Thanks in advance