I received a request for payment of approx. €20 for import duty/tax of a shipment of second hand children's clothes from UK. I don't have a problem paying it but really want to understand why I'm paying it, having read and reread revenue.ie guidelines. Is VAT not charged at the same rate as it would be if you bought the clothing in Ireland (0% for children's clothing <11years)? The commodity code referenced by DPD is 62179000...seems to be UK export code. I'd appreciate if someone could explain why I'm being charged as it will inform any future eBay shipments.