Must custom taxes be paid from buyer ?

I received an item after waiting a long time as it was held in the custom. I was asked to show them the receipt and they charged me 22,99 euros so as to get it.the buyer sent it as a gift declares a lower price than the one I have paid. What should I have done or what do I have to do ? Since It was a present for my son and he was so excited to have it I couldn’t sent it back !
(The price of the item was 36 euros)
Thank you
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It is illegal to make a false customs declaration to avoid paying taxes. Consider yourself lucky that no action was taken.


Refusing to pay Customs Duty or VAT would mean that not only would you not get the item, you would not get a refund of the purchase price either.