excuse me while I rant...
You would not believe (or maybe you would) how many times I get asked this question in one form or another!!
As an Ebay PowerSeller, I do a decent volume and at least once a week I get asked to lie to customs so some cheapass in another country can save a few bucks (or francs or pesetas or pounds or rupies or sheckels or whatever.) It just blows me away that a complete stranger would have the balls to ask me to commit what amounts to International Mail Fraud and Tax Evasion (at least one of which is probably a felony in our country and probably punishable by amputation or incarceration in their own country.)
I post the “rules” for my auctions in every listing. One of these rules is “no, I won't lie to customs” and yet... at least once a week I get an email to that effect. It's astonishing because I consider myself pretty much a considerate and law-abiding kind of guy. Sure I might speed on the highway or borrow a little wireless broadband to check my mail now and then... but ask someone to break the law on my behalf??
If you're willing to pay for overseas expedited shipping (which is often equal to or higher than the cost of the item in question) why skimp on the import duties? Why assume I'll be willing to take all the risk on your behalf? I print 95% of my shipping labels through eBay/PayPal and the label has EBAY printed on it in at least 3 different places. Do you really think customs will believe it's a “gift” from me to you? Or that the $400 worth of Magic the Gathering cards you just bought from me is actually worth $30??
Seriously...
ok, I'm done now...