From July 1st 2021 all goods imported to EU from outside EU must have VAT applied. There is no longer a lower threshold for VAT-free imports. This means that that €1 LED strip now will have your country's VAT applied and you also have to pay the handling fee / customs clearing fee to the carrier.

  * https://ec.europa.eu/taxation_customs/business/vat/modernising-vat-cross-border-ecommerce_en with links to regulations, directives, implementation regulations, etc. It's heavy reading, so ideal if you cannot sleep.

====== UK special case ======

Goods valued less than €150 imported/exported between EU and UK will not have VAT applied. Note: This doesn't apply if UK or EU is just a "transit" country. 

====== Seller collects VAT? ======
Apparently non-EU companies can register with the EU IOSS system, and collect VAT on behalf of the customer. In theory a Chinese seller could register with IOSS (requires a EU partner) and collect the VAT, and you should in theory avoid the carrier handling fee. Please update this page if you import goods from non-EU after July 1st 2021 and the VAT has already been collected by the seller. 
  * https://ec.europa.eu/taxation_customs/business/vat/ioss_en

Update from raccoonart 2021-07-27: Aliexpress collected VAT on a shipment to Germany. No carrier handling fees or anything. Seems to work at least for Aliexpress.

Update from Ivan Skytte Jørgensen: 2021-08-31: Aliexpress collected VAT on a shipment to Denmark. No carrier handling fees or anything. Ebay collected VAT on a shipment from Hong Kong to Denmark. No carrier handling fees or anything.

Update from wurtel 2021-09-02: Aliexpress collected VAT on shipment to The Netherlands. One shipment went straight to recipient without any additional fees. Other shipment was delayed in customs for 1 month (spot-check?) and then arrived without any additional fees. 

{{tag>[Shipping]}}