Australian and New Zealand eliminated their de minimis equivalents for large overseas retailers some years ago. What they did was reach an agreement with the big resellers, AliExpress, Temu, etc that they would charge the very simple GST at order time. Then remit the tax to the government much like onshore companies. There was an exemption for small/occasional shipping companies (like those that couldn't even find New Zealand on a map but ship there because they're shipping provider can), this levelled the playing field a little between the local companies and the mass shippers. But didn't result in any extraordinary distortion of the market. However, those were planned and executed in an orderly fashion, and were feeding into far far simpler tax systems that didn't require multiple rates for different kinds of goods.