Item Location Misrepresentation
Sellers must accurately give the location of items, where items are to be shipped from.
This can be a minefield for some items with items getting seized by customs or duty needs to be paid if they are coming from overseas.
The actual eBay policy
Item Location Misrepresentation
Sellers must accurately represent the location from which their item will be shipped in the item location field. False, inaccurate or misleading information about the shipping location of an item is not allowed on eBay.
For the full T&C and how to report
http://pages.ebay.com.au/help/policies/item-location.htmlIt is important that all sellers comply with the rules so shonky sellers don’t gain an advantage.
Edit: Replaced 'ceased' with 'seized'.