It doesn't work that way in many countries in Europe. The Customs there are pretty on the ball about such stuff and will hold the items until they determine the appropriate value of the item. Usually via a web search and the receiver usually will be required to pay the requisite tax value based on the MSRP of the item instead.
And that's on top of usually a penalty for inappropriate paperwork.
Not a happy thing when it happens ...
Ooh where I live in Trinidad and Tobago, customs will just assume a price and they will charge me $20 tax on an item that is supposed to be $140 in tax. They dont care much where i live so there is that
The freight forwarder usually helps out in a bogus price for tax also