VKB-SIM

I have a question related to the import tax when one orders goods that cost over $800. Is this price before tax or after tax? And a related question, I would be in the danger zone if I order a pair of Kosmosimas. If I put in one order for the left hand one and a separate order for the right hand one, would that mean I don't have to pay the tax since each controller costs significantly below $800?

Thanks.