I think the difference is that if you made it for sale or bought it on eBay, you have an invoice and payment (paypal/check) showing what you paid - which becomes the official value.
When you make it as a gift and send it out, there's nothing except the fabric receipts.
Even thought it can be two exact items, the PO will treat them differently.
So to even have a slight chance you'd have to pay for insurance you probably won't be able to collect on.
:roll: