Answered by: Maulana Abrarul H. Hasib
If a man buys some pairs of shoes from another country and gets them delivered home with the intention when he receives them he will sell them.
Now when the parcels come to custom ( it is been sent from his sister who lives in that country ) can she say she is sending it as a gift or a parcel to him so literally devaluing the shoes because the customs to pay is high and he won’t earn any profit if he shows it as sale shoes?
In the name of Allah, the Most Gracious, the Most Merciful
Telling lies is impermissible in Shariah, so in order to save himself from taxation, if he lies, that will not be allowed. If a person does a heelah (scheme) e.g. If your sister buys that item for you and ships it to you as a gift, that will be allowed.  But, as a statesman, one should pay the taxes for the necessities of the city.
Only Allah knows best
Written by Maulana Abrarul H. Hasib
Checked and approved by Mufti Mohammed Tosir Miah
Darul Ifta Birmingham
 Muntakabat Nizamul Fatawa, Pg. 144, Elmedeen.