Most of the time, in dropshipping, you need to include the VAT in the final price of a product, which means the customer actually pays for VAT when purchasing products. 

But this can depend from one region to another, for example, if you’re sending goods from the UK to the EU with a value of up to €10-22 (depending on the country), then you are exempt from import VAT. But if their value exceeds this limit, import VAT must be charged.

As the biggest regions for dropshipping are the EU, USA and the UK, we recommend checking the following sources for more on the VAT rules of each of them: