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...

