Discounted stuff. Never expensive Master Grades which I only buy once or twice a year. However, mid range Master Grades like the Endless Waltz kits can go below 22€ with a decent discount.
Shipping isn't counted here when deciding whether the price is below the taxable amount even though it is counted once you are being taxed (weird, I know).
Right now one can get an MG Jegan for about 20€ (2,480 yen is a 43% discount from the official Japanese price, 38% if you don't count their 8% VAT) at Ami Ami https://www.amiami.com/eng/detail?gcode=TOY-GDM-3693
The only reason I'm not getting it is I already got it earlier for a similar discount.
Getting most HG or RG below 22€ (without shipping) isn't particularly difficult either even though there are exceptions for both like the RG Sazabi which probably won't ever go that low since it's both popular and expensive.