On my Mac, I do have the newest versions of CC installed with After Effects (17.1.1) and Photoshop (21.2.0) being completely up to date.
I cannot import any .vpe files into After Effects that I've just created in Photoshop. After exporting I can see all the files on my desktop including a .vpe several .png's or pic as well as a 3DS file that is NOT greyed out.
As far as my original pic in PS , all the perspective planes are blue and seemingly correct.
I've tried the export/import process with several pictures but each time I find the exported .vpe file from Photoshop is greyed out in the After Effects dropdown import menu.
If I try a manual import of files, it gives me a line 138 error code.
I cannot even open the .vpe file back in Photoshop. The error message reads: "Could not complete your request because Photoshop doe not recognize this type of file".
Someone else on the Adobe forums seems to be having this exact problem.