If you are like me and actually report your eBay income to the IRS, you consider yourself to be a socially responsible Netizen.
Sometimes our civic duties are tested, however. What should you do when a foreign bidder asks you to mark a winning bid item as a "GIFT?" 'Tis the season to give gifts is it not? Perhaps you could try to rationalize the idea of gift-giving by including an actual small "gift" with your shipment?
I hate to be the Grinch Who Stole Christmas, but as innocuous as it may sound, the bidder has just asked you to
forge shipping papers and dodge their country's law and our Federal law.
Any person who knowingly submits false or misleading export information through the Shippers Export Declaration (SED) (or any successor document)
shall be subject to a fine not to exceed $10,000 per violation or imprisonment for not more than 5 years, or both. Source: U.S. Code: Title 13 : Section 305
http://digbig.com/4fqcw.