Paid $250 total for an item (with shipping inc.) and seller put value of over $300 on custom form

[rcr.stephen]

The response from the seller

"Dear Sir/Mam
The query you asked is according to the rules of eBay by default.
We don't import any taxes or extra prices.
Regards" 

the value should be less than $200 since the price includes the international shipping but the seller is saying eBay puts value of over $300  ,I'm paying higher import taxes due to this ,why would eBay rules put the import value higher than what was actually paid?

[marnotom!]

Sudden thought: Are those prices you’re quoting in US dollars? Maybe the seller thought they’d be helpful and use Canadian dollars on the customs form?