Sweeden had a much more interesting solution to this problem. Usually small packages like this avoid VAT because it's not worth the administrative hassle to deal with them. Sweeden decided that such packages should be liable for tax, plus a $15 admin fee to cover the costs: https://www.thelocal.se/20180119/your-cheap-imports-from-chi...
That's not a proper solution and I hope it isn't the one that my country of residence, Norway, will choose. It is simple protectionism. And it is extremely regressive. If they want to figure out a way to efficiently charge the VAT that would be different (even though VAT is also a regressive tax). Charging a USD 15 fee to apply the USD 1 VAT to the USD 4 cost of the goods I have just received from China is absurd.
