What the hell is Posten smoking when they come up with this stuff?

My kid was missing a brick from his LEGO set so we got sent it for free by LEGO. For some inexplicable reason Posten decided to charge me VAT on it, but what is even dumber is that they slapped a processing fee that is 15x then the actual VAT.

What are they smoking over there?

P.S. I know there is probably some documentation missing from LEGO and this will get cleared up, but whoever removed the 200 NOK minimum limit for VAT on imports must be really proud of this insanity now.