Or the Channel Islands (states of Jersey and Guernsey). Particularly those in western Europe, just take a short vacation in the Channel Islands, pick up the goods from a trusted party and then smuggle them back into the EUSSR through the "green" Customs channel et voilà, no tax to pay. Of course, strictly speaking that's illegal so I'm not advocating it.

If ordering by credit card the billing and shipping address have to match anyway I think so dodging the VAT isn't as easy as it seems.