Because taxation is too high as it is, and there are many things that should be exempt from taxation – luxury products made exclusively outside the EU should be exempt from VAT unless the a person is importing them for business purposes.
I buy resin ball jointed dolls from outside the EU, they are handmade and different from bog standard toys on the high street, and NOBODY in the EU makes them so I am forced to buy them from Asia or America. Each doll costs upwards of £100 so when they arrive in the UK I am smashed with VAT/customs charges etc. I think this is grossly unfair, and there are many, many more people like me! America doesn't put VAT on toys so why do we? When VAT goes up again I will most likely stop buying the dolls because I can't afford the extra VAT/customs charges – so global businesses are damaged and the UK taxman is left with nothing anyway! If you won't remove the VAT, then can you raise the value that gets taxed, so ordinary people can also enjoy having nice things? Example, instead of a measly £36 limit, raise it to £200!