Agreed, I too am sorry that this has happened to you, it seems a definite case of buyer's remorse. A couple of years back I bought a hat from a trader in San Diego in the US, although it was not on E-Bay.
Like you, I was given a tracking number. Once in the UK Parcelforce took over. Their driver left me a card explaining the amount of tax due. I took the card and the tax payment to the address on the card and they handed over the hat, simple as that.
For what it's worth, if a buyer and vendor want to take the risk, by inscribing the package with the words: "SAMPLES, OF NO INTRINSIC VALUE." you won't be taxed. but remember, the risk is all your's.
I made it clear multiple times to the buyer through eBay messaging as he had multiple questions up front before he purchased the jacket for insurance purposes the jacket would be declared for the full amount and any duty fees from UK customs were his responsibility, I also pointed out it would be sent EMS tracked and signed for at his end , I won’t ever post anything of any value any other way, it has to be insured for the full amount tracked and signed for otherwise something goes wrong I’m the one left out of pocket, yet after all this I cop abuse, no pleasing some people.
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