I once had a postal worker in Canada tell me that US customs agents can destroy packages that don't have an invoice (either attached or inside). Now, I don't even know if that's true cause' it never happened to me. From my experience, if any agent opens the package and sees that the importer is trying to avoid paying taxes (by putting a low value on the package), then the agent will just put the proper value down and have it shipped to you. There is no reason to hold it up. Now, there are exceptions here. For example, if the agent finds a diamond Rolex in there, then yes, he will likely phone up the importer and demand an explanation.
Also, I've never heard of customs agents stealing things before. Postal workers? Yes.
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