The thing is: why? The EU had until 2021 the following rules:
- up to 20 EUR customs value: no VAT and no duties (unless goods, which have always duties, like alcohol or tobacco)
- up to 150 EUR: VAT but no duties
- above 150 EUR: VAT and duties
Up to 20 EUR was low value goods. So Chinese companies exploited that a lot, declaring state of the art Samsung Galaxies with 19 EUR and such.
Since 2021 from 0 to 150 EUR VAT is always applied.
And the EU is already planning a special fee for Temu or Sher
in because of the flood of small shipments they are sending, and work load put on customs. The reason is that many of these products pretend to be certified in some way like electrical power safety or free of heavy metals, but in reality they are not.