Ticking the CN22 as a gift, or marking down the value of items, is in effect deceiving the import rules. It appears that this activity has not gone unnoticed by the UK VAT man, and some traders are complaining about this practice too, saying that they cannot fairly compete. Could the door be about to close!
Time to Stock up Quick!
There are quite a few articles on this doing the rounds today, this is the best one I have found that sums it all up: http://www.pressexaminer.com/uk-troubled-by-chinese-sellers-on-ebay-and-amazon-as-christmas-approaches/77476