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Can ebay understate the price?
You can't. According to the "Regulations on the Implementation of Customs Administrative Punishment", the price cannot be declared less. If the commodity name, tariff code, quantity, specifications, price, mode of trade, place of origin, place of departure, place of arrival, final destination or other items that should be declared are not declared or declared falsely, which will affect foreign exchange management and export tax rebate, a fine of 10% but not more than 50% will be imposed, and if there are illegal gains, the illegal gains will be confiscated.