Must custom taxes be paid from buyer ?

[anthoulpapadopoulo_0]

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