taxes when buying kindle from usa via ebay

http://www.revenue.ie/en/customs/leaflets/pn1179.html

Duty and VAT will be charged on the full cost i.e. the item cost plus insurance plus carriage costs.

If the total cost exceeds €22 you'll be charged VAT on the €22, less than €22 is VAT free.
If the cost of the Kindle (excluding insurance and shipping) is less than €150 you won't be charged Import duty but you'll still be charged VAT.
In all cases if the VAT less than €6 and Duty less than €10 they won't be collected.

If the item is posted to you then Customs will usually hold the item until you pay the duty/taxes.
If you use a courier service such as DHL they normally pay the import duty/taxes on your behalf and require you to refund them plus a handsome administration fee on delivery.

Read further down the link to find out what the seller should do to avoid you paying duty/taxes if applicable.