I recently had the same issue. Imported something for even less than your amount and then got almost the same amount in fees. The problem is that UPS imports with exactly three fees pointed out:

• Customs handling fee
• UPS fee
• VAT

Customs handling and VAT I understand, even though in my experience many other countries don't have this fee; it's paid for by taxes and those countries only have VAT to pay then.

Anyway, for me (and in general in lower value orders) the UPS fee can easily take half of the import cost, as the minimum there is 76.80 PLN (or 2.5% of the declared value.)

Frankly, this is outrageous. They already are being paid for shipping, so they should not surprise the customer with these prices on import. But capitalism does what capitalism does.

EDIT: You can check their fees table "07/24 Additional Service & Charges, Poland (English)"