Exporting goods need Tax or VAT

[b][size=3]Hey all,
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one of my American friend has sent money to one company for a tv, two 80gb ipods and one 2gb ipod. this was in january. C.[P!e&T5fQ"MZU
they argued that they never received the money but his bank has since proved they had.U}0]'o q.W1^ Z#e
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the exporter has now told him the goods are in customs and he has to pay 19.6% vat on the tv. they did not mention the ipods.[/size][/b]