erm so so.. erm this is tax free rite..?

http://cgi.ebay.com/Drift-Rc-Car-Nissan-Si...=item439f76be92

jz RM103+/-

and what do u guys think ..
he use a Standard Int'l Shipping = Air Mail.. Rite? No? If So Is it Safe? Non-Trackable Rite?
Noob here help.. T_T