The danish rules for custom and VAT are:
If you buy for less than 80 DKK (14 USD) it is free of VAT and Custom fee
If you by for less than 1150 DKK (205 USD) it is free of custom fee, but you pay VAT which is 25%
If you buy for more you pay both VAT and custom fee
On top of this the Danish Post Office are billing you 160 DKK (29 USD) for doing the paperwork.
So an advice is: buy small pckets, worth less than 14 USD
As you probably know, they are always marked as "gift" with some bogus value.
I don't think Danish Customs pay much attention to that