So much misinformation lately (not aimed at you CTYGGG).
1. Frans Boone is in Netherlands. VAT is 19% there. And to figure out what you'll pay less VAT, you don't take 19% off the top. Divide the vat included price by 1.19. (It's an exercise for the reader to determine how to do this for a 20% VAT.)
2. Frans Boone ships via UPS or Fedex outside of Benelux region. It says so right on their web page.
3. You shouldn't be having to pay any customs for made in USA goods entering the USA. You may or may not get hit with brokerage fees. Fedex charges $25. Don't know what UPS charges but it's probably similar. DHL is under $10 I think. And if you do happen to be buying UK or Italian made shoes, the customs rate should be around 9%.
Even if you get a shipment via global mail/usps, there's still a chance you could get hit with customs although it's unlikely.
And of course more than likely, you're also supposed to be sending in your state use tax.
Also there is some level of Fedex service which includes the brokerage. I know that the Bureau Belfast uses that level of service. Their shipping is expensive (30gbp I think) but I've never received a customs bills due to a package sent from them and I receive it within a couple days. Given how much Frans Boone is charging for shipping perhaps they're using that service. This is pure speculation on my part.
It depends on how the item is labeled on the customs form. I've paid as low as 4% but typically in the 16-20% range in terms of customs fees for shoes bought overseas. Of course, I've never paid a dime in customs fees on anything sent through EMS, though I realize that the possibility certainly exists.
Did not know that the customs fees do not apply to American-made goods re-entering the US. Has anyone ordering Aldens from overseas had to pay anyway? Either way, you have to trust that the vendor will mark the customs form correctly, which, IME, is far from a sure bet.