No. Putting in a lower value amount on your commercial invoice is fraud. Customs taxes are taxes imposed by the destination country’s government on the receiver and need to be paid. If customs suspects that you have under-declared your item’s value, the customs officers will then estimate the actual value of the product and charge higher fees - plus you’ll be fined for tax evasion. In the end, the receiver will end up paying a lot more than he or she otherwise would have, plus it adds unnecessary delays to the shipment.