As a small seller I suspect that you will never find a HS Tariff Number and are not likely to be registered for VAT. As the item is over £20 you should use a tracked postage method, and that means you need to get the correct Customs Form from the Post Office.
Has the address provided by Ebay including a line in which VAT PAID appears, Ebay collect the VAT and if you do not include this the buyer may be charged again by the Italian Customs.
The Customs Form CN22 (But over £20 you need a different Customs Form), you fill in Name, Address, Contents - Tick Other.
Fill in Description and Price.
Leave Blank HS number & VAT registration number. Sign & date.
