A friend of DH's in America sent a couple of baby outfits for our new granddaughter. The first we knew of it was a note from An Post asking for €72 in customs charges and VAT on a parcel valued at €183. We eventually worked out who it was from and contacted him and he said it was probably about $30 worth. He has no idea what would make them think it was €183 worth (I'm not sure if he filled out a customs declaration or not, but I assume that he sends stuff to his family in Ireland so should know the process). But even if it was hugely expensive designer stuff, it's still clearly BABY clothes which is zero VAT rated. They're just taking the piss TBH.