In case this info helps anyone in the UK…. I paid $779 for a Flex with Dirac without UMIK ($749 + $30 shipping). DHL have charged me £124.35 in UK taxes. I can live with that
If you buy the flex with Dirac, custom fees and vat will be calculated on the total declared item (including Dirac license).
While if you order just the flex, custom fees and vat will be calculated on the flex unit only (+delivery fee).
Then once the unit is received, you can get the upgrade without import free nor vat as it is a virtual asset.
When I got the ddrc-24 Dirac upgrade I only had the dollar/euros conversion fees.
The only drawback is a couple of days to wait for the upgrade once the unit is received. The avantage is 30% less of vat and import fees (as licence price is a bit less than half of the unit price).
Unless minidsp does not declare the cost of the Dirac license to transporters but I would be surprised as usually it is the amount of the order that is used.