Item location misrepresentation policy
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Policy overview
Sellers must be clear and accurate about the location their item will be shipped from. We don't allow false, inaccurate, or misleading information about the location of an item in the Item location field or description.
Also, if there is a location stated in the item description, it has to match the location in the item location field.
Make sure your listing follows these guidelines. If it doesn't, it may be removed, and you may be subject to a range of other actions, including limits of your buying and selling privileges and suspension of your account.
What are the guidelines?

Allowed |
Accurate descriptions (the city and state or city and country match appropriately)
Omaha, Nebraska, United States
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Not allowed |
Giving an incorrect item location. For example, indicating that the item is in the U.S. when it is actually being shipped from China. Inaccurate, or misleading descriptions (the city and state or city and country don't match)
Hong Kong, United Kingdom Direct from manufacturer to, United States
A location in the item description, if stated, that doesn't match the item location field.
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Why does eBay have this policy? Buyers should have complete information about an item's location so that they can be aware of all the costs associated with purchasing the item. The item location must be clear and accurate.
This policy helps avoid any misunderstandings, unexpectedly high shipping costs for buyers, and longer than expected shipping times.