Package problems and UPS delivery.

So I ordered something from the United States. It was an article of clothing. The item was 14.99 dollars and the Shipping and Handling through UPS was 26.34 dollars. So I get a call from the UPS deliveryman saying I owe 24 euro in import duty, they kept calling it import duty but when I asked them to break it down they said it was 7.64 VAT and 14.00 for UPS Clearance, then 3 something for a handling fee. I was surprised, this had never happened to me before. Especially when I looked on revenue.ie and it seemed I was not liable for VAT or import duty as the item was not above 22 or 150 euro. Revenue.ie said it was the intrinsic value of the item without adding shipping that was measured.
So I don't understand it really, as far as I was concerned I already paid UPS to deliver my item when I paid shipping so being charged again seemed like a bogus hidden charge. I rang them up a few times but they wouldn't budge on the issue and insisted that shipping was included in the calculations. Can anyone advise me if this is legal on their part. Or am I being made to pay for someone else's mistake?

Ups are right.The value for customs purposes is inclusive of postage costs.Where did you read that it doesn't?

Here is a useful revenue guide:
http://www.revenue.ie/en/customs/leaflets/postal-guide.pdf

The guide agrees with me. That's where I read it. To quote:

"11. Consignments of Negligible Value (€22)
Consignments not exceeding a intrinsic value of €150 may be imported without
payment of Customs Duty, while consignments not exceeding a total value of €22 may
be imported without payment of VAT. (Intrinsic value is the value of the goods alone,
and does not include insurance and freight.) However, there is no relief for
importations of tobacco, tobacco products, alcohol products, perfumes or toilet
waters irrespective of their value. "

UPS wrong IMHO and not for the first time IME.

I still disagree with you,and use the quote you have selected from revenue to back that up.Your quote says that no duty is payable on an intrinsic(ie ex postage) value of €<150.However,the €22 refers to the total value of the shipment,not the intrinsic value.