I remember reading somewhere on this forum that if the kit is marked as a scale model rather than a toy car, or radio car, that if it gets stopped the import tax is charged at a lower rate...
Don't quote me as my memory is useless but might be worth looking into.
On another note, Daz bought an XX4 from the states for substantially cheaper than over here, paid no tax and it arrived in around 10 days! Got to be worth the risk