Not sure if you fine people remember the issue I had a few years ago related to duty charges...
Marked it full value - $400+
duty charges ended up being around $100.
Buyer refused the shipment and PayPal issued a refund because he never received the item
I had to pay the original duty charge, return shipping and another duty charge to get the item back into Canada.
I ended up having to pay $250 USD to get my jersey back. fortunately PayPal stepped up and gave me $125 USD to help offset the cost because I didn’t do anything wrong.
Eventually I sold the jersey at a huge loss to just forget about the whole thing and not have it staring back at me in my closet.