It is actually illegal to lie on a customs form, and I say that right in my shop policies as there were a couple issues I had from a past customers. One wanted me to mark "gift," and another ended up having to pay customs and VAT tax and tried to get me to reimburse her for it (almost the cost of the item!). I also put a reminder in my automated "note to buyer" AND my shipping e-mail about potential customs/ tariffs/ fees imposed by different countries and how it is the buyer's duty to pay these fees and not the seller. I claim full value of all items. I used to assume that people would know what their country's policies were as far as overseas purchases, but now I know that's not the case. Having a reminder in 3 places (shop policies, automated buyer note, and shipping e-mail) helps to ensure there is no confusion and gives International customers an opportunity to cancel a sale if needed. I would say about 40% of my sales have been international, and I definitely know that some of those customers have been hit with fees. But it's not the seller's fault; it is a tax imposed by THEIR country. It's lame but it's out of our control, and just something to expect when purchasing overseas. This is what I say:
"INTERNATIONAL BUYERS: Please be aware that you will be responsible for any taxes, customs / brokerage fees, or other amounts levied by your home country. Please check with your Customs office and/or Postal Service if you are concerned about possible tariffs. THIS IS ESPECIALLY IMPORTANT FOR UK BUYERS! The Royal Mail is reportedly being much more vigilant in collecting VAT on purchases made through the mail. You should be prepared for the possibility of paying VAT plus a Royal Mail fee upon receipt. Thank you for your attention."