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Need your thoughts on customs forms.....

So, I have an international buyer who has agreed to purchase a store item. They sent me a request for an invoice to get the shipping costs and they are requesting that I put a MUCH lower value on the custom's form that what I am selling the item for. (ITem is selling at $42.99 and they want me to list $20). I do understand about duty and customs fees and know that they will get hit with these. WHen I worked at an eBay drop off store in NY, our policy was to state the sale price on the forms and this policy was stated in our auctions. Now that I am on my own in NC and working on a much smaller scale, I did not have this in the listing (I guess I was hoping this would not come up).
SO how do you all handle these types of requests? I really do not want to make this person upset but this just has always been a policy in my previous work and in my head. Any thoughts on how to handle this one would be greatly appreciated. I have done quite a bit of international business here on my own and this is the first to come up for me on this subject.
Thanks again!
Marcia
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