As far as dropshipping goes, the location of your shop is irrelevant because you don't have to manage any physical stock. Instead, you're paying your supplier who then pays his taxes to the Chinese government. You are not paying any handling fees, either.
Shipping policies often dictate that the customer is responsible for paying customs fees associated with the delivery. You might be required to cover additional country-specific taxes, however.
Usually, if the product is of high-value, it may be additionally taxed by the customs and then, the customer would have to pay the fee. Therefore, I personally wouldn't recommend selling expensive products from AliExpress.
Cheap products are often marked as "low-value" by the supplier so such taxes are avoided.
I hope it helped!