ask them to declare the value for customs as 100 EUR, normally works, you won't get charged anything.
What happens if/when it goes missing or gets damaged. Is it worth 100, or still 400?
you're overthinking it. it's eBay, you get your money back if there's any damage whatsoever. also European sellers as a whole are not idiots with under-packaging everything like most British ebayers. Germans especially good.
@user69121 started
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ask them to declare the value for customs as 100 EUR, normally works, you won't get charged anything.