I bought a second-hand guitar on e-bay and was expecting to pay excise of 3.75% (I think) but got a nasty surprise when I also had to pay 21% VAT. It was always my understanding that VAT was only charged on new items, not used goods. I spoke to someone at An Post but they are only doing what they are told, I have a number to call at Customs & Excise but can't reach anyone until Monday. I did a search of the revenue site but couldn't find anything specific. Does anyone know if I am liable for this charge? Thanks in advance for your assistance.