ayase
State Alchemist
You'll find the entirety of that charge will be a handling fee for customs processing plus a fraction of a cent VAT. All imported items are subject to VAT, that €150 threshold is with regards to Duty which is 0% on physical media.
Baffling. I can’t claim to know all the ins and outs of UK export law (especially not since Brexit or as it applies to corporate entities) but I suspect the reason it was declared with a value of 1p is that it’s likely not possible to declare something as having zero value. Even if it’s being given freely and qualifies as a gift it still technically must have a declared value, I know that much from sending gifts to friends and family abroad.
I wonder if the smart move would just be to send replacement discs in a card envelope with a regular international stamp in the same manner you’d send a letter or a greetings card that doesn’t require a customs declaration at all. But I don’t know how legal that would be for a business to do.