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What @Howard said.
Even if the buyer says will take responsibility, it would still be your responsibility to get your item to the buyer as described, so if the parcel gets lost in transit or damaged beyond use, then you (eventually eBay/Paypal if you refuse to do so) will have to refund the buyer £150 and will leave you with the £30 compensation or the value you have declared.
I have a guy in Norway who wants to buy an item from me. To be sent international tracked. He's asking if I mark it as a gift and the value as £30 even though it's £150 worth.
I understand he'll get stung with taxes otherwise.....