Some background information: since July 1st you have to pay VAT on all orders outside the EU. If the "store" is not registrered and doesn't charge you when buying, customs charges the amount when it arrives in your country. In addition, the courier (in this case UPS) is allowed to charge an extra administration fee.
This does not apply to gifts, but as I said before, marking something as a gift is a common way to avoid taxes. I don't think D marks his packages as gifts and it might or might not make a difference if he did so.
The question is: how much does customs charge you? They look at the description and price of the declaration and as mentioned multiple times, D's declaration doesn't make sense. The value he declares the packages as is also unrealisticly low.
If customs don't believe the amount declared, they are allowed to charge VAT on the amount they believe the product is worth. Of course, the question is: how do they make a decision on this in case of N? Also, be aware the actual checking of the contents of the packages happens after you have paid the taxes. By paying the tax, you're more or less admitting you are aware of what you're importing.
That being said, I wouldn't worry that much. I recently ordered Dilantin online, paid the tax and received the pills, while it's not allowed to import medicine. The customs declarations literally stated "prescription medicine" and customs didn't care. If you look at this topic, people who ordered N got charged, paid the tax and received it. If you are being asked to pay such tax it does not mean customs opened your package or cares about it at all.
It is interesting to know what amount of tax people will get charged over the next months. The biggest risk happens when customs is not sure about the value of the package and they want more information. In that case, they'll contact you (the receiver) and ask you for an invoice to proof the actual value. No one on this forum within the EU reported this situation so far, but it is bound to happen some time and since you don't have such invoice, you're more or less screwed. This risk was there before these new regulations, but has been increased since July 1st.