Ebay charging VAT on items purchased from sellers outside the UK

I'm having a problem with an item I purchased from France through Ebay. It cost 108 euros, 28.10 euros in post and Ebay added 27.22 euros (£23-35) for VAT.  Total 163.32 euros.  The item was posted to the UK, but on arrival UK customs held it for payment of VAT and a handling charge costing £30-47p to be collected by Parcel Force before delivery. With this added cost the total tax is £53-82p which means I have paid 20% VAT twice with a handling charge on top which is ridiculous. There is nothing I can find on the Ebay Help that covers this scenario and I have gone to Ebay Customer Service who say I will get a refund. It has taken me nearly a  whole working day on the phone between Ebay Customer services, HMRC, and Parcel Force UK (Royal Mail).  Has the seller missed sending documents for customs or is this down to a quirk in Ebay. I cannot understand why they are taking VAT payments if they have to refund them again. 

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