No you should not be charged if you are in NI which is the UK and the item and seller are in the UK.
Are you sure the seller is in the UK
Starting 1 January 2021, eBay is required to collect VAT on certain orders delivered to UK addresses:
- Orders up to £135 sent from outside the UK
- Orders where the item is located in the UK, but the seller is not a UK seller
You'll see the VAT included in your order total at checkout, and you can view and download a tax invoice from the Order details page in your Purchase history.
On orders over £135 imported to the UK, the recipient may need to pay VAT as part of clearing the parcel through customs.
