Customs VAT / TAX on second hand photographic equipment

Hi
I have tried to find something about customs VAT / TAX on second hand photographic equipment and I couldn't find
I know how much new goods pay
But will second hand (and somewhat damaged) equipment pay the same rate?

2nd hand is treated the same way as new unfortunately. I got done last week for a used lens from Japan.

Anything here ? -

[broken link removed]