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Since July 1st 2021, there is no VAT exemption limit in the EU anymore (well, actually it's $1).

AliExpress makes the process simple for you and adds the VAT to the purchase price, and then declares it for you.

That means you might have to pay a little more than before, but it got more comfortable and customs should never be a problem anymore (at least in terms of declared value).

added: 6/26/2023