Its says free shipping in the US and UK, so I'm guessing, as Canonical is based in London, they'll do the importing and deal with duty, so the price you see is the price you pay! I'm guessing.

But that would mean that they are charging everyone -- including those not subject to VAT -- a 20% surcharge for VAT. That seems really unlikely

Ah, I never knew they were headquartered in the UK!

And thus all EU countries should have it without duty.

There appears to be some confusion on the matter:

http://www.omgubuntu.co.uk/2013/07/ubuntu-edge-uk-tax-positi...

Note the comments where someone claims Canonical responded to a query by saying it includes VAT. Seems almost too good to be true though.

Good question. No idea! If I get charged the VAT and duty, I think I might be able to make up the £90 by charging the other geeks in my office a "fondle fee".

We're all forced to use windows, I might even be able to make a profit :-)