From the eBay Announcement Board on August 22, 2006: Postal administrations in several international countries have contacted the United States Postal Service about the declaration of value placed on customs forms. They have noted that in many cases, the declared value is understated when compared to the actual invoice or known value of the item, especially for sales conducted over the internet,.... Some countries will soon begin taking steps to address this issue, such as levying fines on the addressee when the declared value is determined to be lower than the invoice,... http://www2.ebay.com/aw/core/200608221359082.html