Import duties or VAT,  if applicable,  is payable by the buyer, and not included  in the auction price.

Buyers from the European union have, by law, an option to return an item bought on ebay, without giving a reason for the return. If this option is used by a buyer in the Eu union, such a buyer will be liable to pay the mailing costs; to and fro. A Courier service is the only option available, as normal parcel post is not handled by the South Africa Postal Services any more.

No false declaration about the value of an item will be made to avoid import duties for a buyer, as this is considered to be  fraud.