The straight up answer is no and here is why. The US Code (via the Legal Information Institute), for unlawful customs information states:
- Any person who knowingly fails to file or knowingly submits false or misleading export information through the Shippers Export Declaration (SED) (or any successor document) or the Automated Export System (AES) shall be subject to a fine not to exceed $10,000 per violation or imprisonment for not more than 5 years, or both.
- If customs agents detect that the items have been undervalued or forms inaccurately completed, they can reassess the value at time of import assigning any value they deem fit.
- If a package is marked with a lower value and lost in transit, replacement will match the customs documented value. This leaves both the seller and the buyer at a loss without recourse.
- If the package is marked with contents other than those it contains in an attempt to reduce customs fees, it can be deemed as a 'prohibited' item and impounded.
You get the picture- if the first reason isn't enough, these additional reasons should convince you that falsifying customs documents in not a good idea.