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And let's not forget the obvious...
I'm not going to break Federal law falsifying a government document so you can cheat on your taxes. That's just dumb and extremely ignorant for anyone to even ask.
True dat. We've shipped all over the world, and 99% of the people who ask us to lie on the form are Canadians.
For the ones who ask for "gift" labelling, I ask who it is a gift to, and their mailing address. When I'm in a good mood, I tell them they need to take up the problem with their tax authorities, as I have nothing to do with it (it's amazing how often non-US customers ask us what the duty is to their country...how the heck would I know?)
In a bad mood, I offer them a deal: I won't ask them to help me cheat on my taxes if they don't ask me to help them cheat on theirs.