I had the same with my wheels the other day. It said 'attempted delivery on 24th Dec at 3am! Then the letter came from parcelforce and went down to collect them and pay the vat and fees. Its not a rip off as parcelforce pay the duty, vat and clearence fees on your behalf and hold the goods until you pay.

I also have a couple of other packages due with attempted delivery at 2am early this morning. No dohbt ill get the letters soon, but im gonna ring up and see if i can speed the process up as they said my wheels were at the depot for 5 days before i received the letter.