Only last week I took a package from the postman for my son. It contained clothing which I think he ordered on Ebay from USA.The value was around Euro 160 and the postman asked for payment of 58.99.
Son not best pleased-the first time he has been caught and he thinks he can have a debate with Customs etc-I have told him to forget it -waste of time.
Most goods bought outside the EU are liable for Duty and Vat.
Duty is calculated on the toatal landed cost ie. Value+Carriage+ Insurance (if any).At what % depends on what the item is-ring C&E im sure they will tell u.
Then Vat is calculated on that figure.
In my experience they tend to ignore small low value items-but if it is stopped u wont get it unless u pay up.