MPS Customs - Delivery from uk

A package containing a TV stick and control is being unreasonably held by Customs since mid January who are claiming a handling fee and VAT of Euro 30. The item is not new and is a free-of-charge gift from my son to enable me to receive English Language TV programs whilst locked down in Portugal. It is clearly a non-commercial transactions and should not be subject to any charges. VAT was paid in UK when originally purchased so no double taxation is appropriate.

In 33 years of owning a holiday home in Portugal I have never come across such bureaucratic and unreasonable behavior. Please explain your legal basis for withholding the package and charging to release it or complete the delivery.