If Bitmain really wants to support the home miner, the design has to be drastically simplified so that people can make a working miner with parts from their junk box.
Post what the MSRP needs to be for each unit.
Post what TH/s the units needs to be.
Post what the power consumption per unit needs to be.
What you are proposing is really an impossible unit at this point in time given the BTC drop. There is nothing right now that can be built to make a return and if it is only useful as a miner. Dead is home mining and possibly massive farm are dead as well especially those that do not have the cheapest hydro possible.
The threshold for UK 20% VAT is £15 (For duty it is £135) ie USD 23.96
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageTravel_ShowContent&id=HMCE_CL_000014&propertyType=document#P20_1804 Postage is not counted for ordinary mail.
https://bitmaintech.com/files/download/BM1382_Datasheet_v3.0.pdf gives 14.18 GH/s at 0.528 W/GH (Core voltage 0.72V, current 10.4A, Power 7.49W).
So the question is how many of these could be put on a board with a microprocessor, hopefully a switch mode power supply and a USB interface for $23.96.
Note that I've used the value 0.72 V whereas elsewhere in the spec the minimum recommended core voltage is 0.75
The situation in Europe seems to vary country by country. In France there is no threshold it seems, whereas some countries have a threshold of €22. Germany has a threshold for VAT of €22 but if the total VAT is less than €5, it is waived so the value could be up to €42 USD 52.41 (slightly more actually as Germany's VAT is 19%)
(The information for Europe I obtained from
http://www.dutycalculator.com/ - but after 3 searches they ask for money and though I flushed my cookies it did not seem to help).