From my experience in Austria (I guess it's pretty much the same as in Germany) I would say the worst case scenario is that German custom knows already what's inside the parcel, they work closely with companies like DHL, especially on the airports. They just want you (or your friend) to properly declare and sign for the parcel. By signing you confirm that you have ordered the stuff. And then you get fined, it's not about VAT, they know it's fake. Usually they are mercyless in such matters. From my brother in law (he is lawyer and deals with such cases) I know that in case customs are involved the only way getting out without being fined is simply denying that you have ordered the stuff, giving whatever reason. I know one case where one ordered a Ed hHardy T-shirt via ebay, believing it's gen. In the end it turned out of course it was fake and the seller sent it from China. customs caught it and the guy was fined. He made the mistake saying he was not aware of it being fake (which obviously was the truth). Cruel world we live in.
Well, best case scenario I guess would be that DHL really just wants you to declare it properly and then sends it out.
Difficult to give proper advice here ...