I believe that this URL will cover your concerns.  At the very bottom is the 
"report" button for 
filing the excessive shipping and handling charge report.

URL:  http://pages.ebay.com/help/policies/listing-shipping.html




On Sun, 26 Nov 2006 19:10:37 -0500, Merle Sprinzen wrote:

>In the past few months I've noticed that sellers on eBay have been
>charging inflated shipping charges -- often $10-$15 more than the actual
>shipping charges, when the real shipping charges are only a few dollars. 
>At first I thought these were just handling charges to pay people for
>their materials and trouble, but now I realize that this is a way for
>sellers to get more for their item without having to pay the percentage
>to eBay the seller would have to pay if this was part of the bid.  Anyone
>else experiencing this?  It's getting me annoyed...



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