Youy've been done by UPS
If the light is manufactured in China as I suspect, it would be subject to Customs duty at 2% which is £4.30 on a £215 light. Then there's VAT on the £215 purchase price (assuming this includes delivery) and the £4.30 duty = £43.86 giving a total Customs charge of £48.16 with UPS's £11.35 on top bringing it up to £59.51, so where the other £25 has come from goodness knows. I hope they've provided you with a breakdown of the charges.
I don't want to derail the thread so will thread this out if it gets much longer. I did something around the same calculation before I even clicked 'Buy', except the light is a *cough* basic Lupine which they do make in Germany, so it should be zero rated for duty. There was no breakdown or method of calculation for the 'Government Charges' line item.
I phoned UPS first thing this morning and got through to their call centre - based on Apollo 11 if the line quality was anything to go by. After lots of "pardon" and "can you repeat that" I've had to send them an email with all the details, including the original invoice. Chances are that might get opened some time this year, so it'll be a case of trying to get a refund at their leisure. Another possibility is that the export docs have been incorrectly completed by Lupine, so it'd be a matter of chasing them.
Like anything bought outside the UK, you can do your due diligence but in the end you're a hostage to fortune. I'm glad this is just an old man's indulgence and not something vital.
Edit: They opened the email! But just replied with a 101 explanation of VAT and duty and the formula for calculating the charges. I've just replied back using their formula with the worst case duty (which really shouldn't apply at all) and which shows a number about £35 less than they're trying to get off me. The saga continues.....