He assessed your case as follows: You explained that you do not understand why you have to pay taxes for used nailpolish and not for used clothes. The explanation for this is that the exemption for travellers luggage is meant for a conventional number of goods you need for personal use like clothing, toiletries etc. Given the large amount of nail polish and nail equipment it is not possible to grant the travellers allowance. You purchased the nail polish and equipment in a non-EU country (Taiwan) at the time. It is not established that you imported these goods (and paid the taxes) in October 2014.