Yes, for the complete device there are additional items:

• source a complete N900 (or all the spare parts except mainboard)
• test (and disassembly) of the N900 (spare parts)
• mounting the NeoN board to case
• test of assembled device (and handling yield loss / rework)
• possibly accessories (battery, power supply, whatnot. Unclear yet)

For all this we right now have an estimated maximum of 130 EUR on top of the NeoN bare board price [edit] actually I missed to say that the last 2 points are not warranted to be completely covered by that estimation, particularly since we have no precise list of accessories and test procedure description yet. So this *might* add another 10 bucks or so, when push comes to pull.
TBH I'm completely lost with taxes and stuff (mind you: I'm EE and that merchandising is all new to me). To make matters even more complex, the EU is just about to change regulations for inner-EU trade. AFAIK you usually don't pay VAT in the origin country but you (may have to) pay import VAT in your destination country. This is the generic rule: your local VAT applies. Inner-EU there are alternative ways how to handle VAT, regarding who actually gets charged. See PDfs I linked below. Again: AFAIK.
It *seems* our estimation calculation didn't even consider which of our expense items already has VAT included and thus would reduce the sales price before VAT accordingly. (don't hope for much from this though, there are very few expense items in the calculation where this *might* apply)
Sorry we didn't get around to completely sort out the whole tax and shipping situation yet, I personally still hope for finding a distribution service that takes care about all this. This is part of the "90EUR shipping" mentioned in that post.

cheers
jOERG

ps:
http://ec.europa.eu/taxation_customs...s/index_de.htm
http://ec.europa.eu/taxation_customs...t_rates_en.pdf