Second hand goods from Non-EU Country

If you buy a bunch of items from say Australia or America and the combined value (including postage) is €100 - but there are 10 items in the package, are you liable for customs duty/VAT based on the total value being €100 or are you exempt as each item is seen to be worth €10 and is below the threshold?
Thanks

Legend99, not sure where you are getting your €10 threshold from - the only reliefs are the negligible consignment relief (€22 for whole consignment) or the gift relief (€45 per gift) - other than that, the goods being posted should reach you with a customs docket that will set out the amount of customs duty and import duty that will be payable on the whole consignment. If you are bringing the goods into the country yourself after travelling from a non-EU country, then a different set of reliefs may apply....

jaybird said:

And the postage is not counted when assessing the value of the package, just the contents.

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That is not correct - customs duty is charged on the full cost of importing the goods, know as CIF (cost, insurance & freight).

The rate of customs duty applicable depends on the goods in question and can be found [broken link removed].

Vat may also be chargable, again depending on the particular goods, and is calculated on the total including customs duty.