eBay has made two changes to its Non-Paying Buyer process, now called "Unpaid Items" (UPI), specifically to the Mutual Agreement option. When buyers and sellers agree to use the Mutual Agreement part of the UPI process, a dispute is closed after the seller and buyer mutually agree not to complete the transaction. eBay announced it is making two changes:

• Buyers will no longer receive an automatic unpaid item strike if they do not respond to a seller's offer of mutual agreement to not proceed with a transaction.
• When sellers initiate an Unpaid Item dispute by sending an Unpaid Item reminder to the buyer and then they attempt to close the dispute by claiming mutual agreement, buyers will now be given the chance to agree or disagree with a seller's claim of mutual agreement. If the buyer confirms, the seller will receive credit for the Final Value Fee. If the buyer does not respond within 7 days, the seller can close the dispute and receive their Final Value Fee credit. However, if the buyer disagrees that there was mutual agreement, the seller will not receive the Final Value Fee credit.

Note that sellers who file a mutual agreement and lose the Final Value Fee credit when buyers changes their minds and disagree will not be able to re-file.

eBay also said Unpaid Item status is now available in the Dispute Console.

http://www2.ebay.com:80/aw/marketing.shtml#2005-01-12154415