I ordered on 27th of March 2024 from LCSC, just a small order of ~13 USD.
I selected Global Direct Standard Line shipping (with no mention of IOSS or VAT) to an address in the Netherlands.
The package arrived 8th of April and was delivered when I wasn't home, didn't have to pay any additional costs.
I wonder if it actually is IOSS declared, or if this is just a "crack in system" that these packages manage to slip through.