Well, emergency brake action would be, if you have payed via paypal: just do not pick up the bike......customs (in Germany) can not force you to pick up the shipment, and if the customs are not payed, the product is not imported....regarding paypal, it should have the status "Not delivered" therefore, the money can be easily refunded...just make a claim....usually this works
It was clearly stated in the letter that I got from customs that not accepting the frame was not an option since this is a fraud case. A big part of the extra costs I have to pay are fines (250€), so not taxes or fees. And there is no way you can avoid paying a fine by not accepting delivery...
So I have paid everything (640€ in total for a 200€ frame) to avoid prosecution. After doing some research the 250€ fine is the smallest fine you can get, so I don't want to escalate the situation with customs...
I have not paid by Paypal but with my Revolut Visa card, so no way I'll get money back that way.
The last thing I can think of is starting a dispute with Ali and try to get my 200€ back I paid for the frame, but since it will be delivered I also don't expect much that way...