I don't know about the legality of not declaring 
the full value of something. I've never looked 
into it since this isn't an option that I use. (I 
always declare the full value of the packages I 
have shipped to me.)  I'm merely citing that it 
is something Taro leaves open as an option.  It's 
definitely not the seller's business about your 
customs fees. And the only danger you are in is 
that if the item is damaged, you can't claim more 
insurance than was on the package. (Same as when 
you insure something domestically - if I ship a 
diamond ring to a friend and only pay for $20 
worth of insurance, that's what I get if it gets 
lost, despite however much the ring was worth.)

Besides, is it really lying to declare the value 
of a cel to be about $2 (being generous) in paint 
and plastic? (*laughing*)  (That would be a joke, 
just so that no one misreads me. ^_^)

Many Sharp Smiles,
--Drac