Do not falsify customs forms to save the buyer customs duties. Aside from the potential legal consequences in this country, another country like Canada will flag all parcels coming from your return address if they catch you doing this. They are really cracking down, and then it will cause every future shipment to be delayed. Apparently they like to hold them (sometimes indefinitely) at customs.
The customs offices are getting wise to the "gift" scam. If an item is falsely declared, the customs office usually reevaluates the value of the item based on retail prices for comparable items for sale in that country. The buyer is then charged tariffs on those generally very high prices, rather than the much lower ebay winning bid.
If the buyer is not willing to pay that tariff, then one of two things happens. Either the package is sent back to the shipper, usually at the shipper's expense - or the item is confiscated and sold by the customs office at public auction. In either case, the seller is likely to be the loser when the buyer does a chargeback.
