I think he is now letting Paypal settle the case. It's unfortunate that this has happen to you. I don't think he cares anymore. The case is however not close is it? Call PayPal that Vince has not refunded you back. They generally will wait 5-7 days for him to respond. If he doesn't, PayPal will step in.
On the 100EUR, you will need to file a claim through your credit card company due to the fact the PayPal protection has passed. If you kept all your emails & corresponce with Vince, your CC will side with you. They will take the 100EUR from PayPal.
On your custom charges & taxes. Since you returned the statue & you have proof via FedEx, you will need to file a claim to get reimburse. On the back of the customs / tax receipt there should be an address there. Again, just like the claim you did with your CC, you need to do the same here. Your government can not charge you customs charges & taxes if you returned the product back to the seller.
The only loss you should take is the FedEx cost to ship back to Vince. Just take this loss as a learning experience.
From now on, insure all purchases at full value. Yah you may pay more taxes but you are protected.