It appears that you’re named as the importer. Therefore when the goods arrived in the UK, you would have been liable to pay HMRC import VAT and duties. To prevent goods being held up in Customs, UPS have paid HMRC on your behalf, and are now recovering that cost from you.
In which case, the VAT and duty amounts will be the exact amounts paid to HMRC. The duty will be a cost to you, I would suggest treating this as outside the scope of VAT. The VAT should be recoverable via your VAT return, in the same way that it would have been had you bought the goods in the UK.
The disbursement fee is a charge by UPS for making the payments to HMRC on your behalf. It is a service being supplied by them to you, but would probably fall under the finance exemption. So I would treat that element as exempt.