Ok, the solution to the customs problem is as i suspected earlier.
The shipper "INSPIRING WORLD LTD" included a "Custom Invoice" (they mean "customs invoice") sheet that is actually missing the VAT. It is listed pure netto value.

Not all Jolla C got checked, customs only takes few samples and actually opens the outside slip containg the papers and check it.

But all Jolla Cs that got checked where refused by german customs because to them it looked like you bought without paying VAT (like companies do) and would have to pay them locally.

If anyone from the next wave has this problem again, simply forward your Jolla confirmation email showing you paid VAT to Jolla to TNT.

Why this had to happen? no clue, i guess it was miscommunication in HK between Jolla office and the shipper.