You won't pay VAT for $36. It's $50+ items that may give you grief, but not all the time - it depends how the seller marks the package... I have had to pay VAT a grand total of ONE time, for a stick of 8GB DDR3, back in the day when they were super expensive over here. And i've ordered higher value items than that and got away without tax.
Even if you would have to pay, for that value it would be like $8 so don't worry. Still cheaper than grabbing such a module from a local distributor - where'd you think they get them from?

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