$200 is roughly �100, so here's how the figures would work out:
The first thing HMRC do is to calculate the import duty payable. The duty on golf clubs is much lower than on most other imports; it's only 2.7%. So that means the duty comes to just �2.70. However, where the duty is less than �7, it's waived. So you won't have to pay anything in respect of duty.
Next, HMRC calculate the VAT. This is 17.5%, so that's �17.50 on your bill.
Lastly, they had on a fee for examining the goods. This is �8.
So, your total bill, in respect of the golf clubs, would be �25.50.
However, HMRC can also charge VAT on the carriage costs, so you need to add on 17.5% of the carriage charges to estimate your final bill.
In general, you can only avoid paying duty and/or VAT on imports from non-EU countries if either:
(i) the goods are exempt from such charges (e.g. books) ; or
(ii) the value of the goods is less than �18. (Below this figure, VAT is waived. If there's no duty or VAT to be paid, the inspection fee is also waived).
Chris