Import customs charge

Hi guys i bought a debs dress from China dress total price sent to paypal was 150.24 euros inc 22 euros delivery charge by fedex .
Today i sent the paypal receipt to fedex so they could calculate the import tax .
The figure they have come up either is 44 euros Vat plus 19 euros duty tax plus a freight charge can't remember what it was . But did i not pay this already.
When i went in to the duty calculator it says that no duty to be paid on items below 150 euros and it gave me a charge of 39 euros in total .
can anyone tell what the true charge should be before i pay them. Thanks in advance

Is the duty not calculated on the landed price(ie including shipping)

Hi vandriver i am nearly sure its excluding the shipping but i am open to correction.

No,duty is on full landed price
www.revenue.ie/en/customs/leaflets/postal-guide.pdf

Stand corrected . But does anyone know what i should expect to pay going by fedex figures its nearly 80 euros . Seems a bit excessive on something for 150 euros

Think its 12% duty,on the 150.24 ,then VAT on the total of goods plus duty