They seem to raise it around Christmas, but that's it.
Personally, I'd not mention anything about it and if by some slim chance someone would be charged simply be astonished and refund the amount.
Think of one of those big wheels of fortune at a carnival, with about 1,000 pegs on it, with one space saying "you pay" and the others saying "free ride" and start selling.
I have mentioned here a number of times that if a dropshipped order from me had to be paid on I would pay it. No one has taken me up on it yet. This is for the UK, I will not say that for orders to Germany, where it seems that ordering a paper clip from outside the country will bring a fee and a fine for smuggling or something. I believe in Germany you have to pay a fine for daring to order from outside the country.
To borrow a phrase from Nike - Just do it!
Now, to be clear, this does not apply to larger orders. If you are not VAT registered and order a sizable order you may very well be called upon to fill out a form or two. But for single or a couple of pieces dropshipped, it's just not a big thing.