Buyer opened Item Not Received request but tracking shows Delivered

The tracking info for his order shows Delivered but buyer opened an "item not received" request, saying that he couldn't find his package anywhere. What am I supposed to do?

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If you have tracking and the item shows up as delivered, you have seller protection from ebay.  Better to contact ebay directly via phone, they will close the case in your favour.  

 

If you feel the buyer is being honest (and not all are, some will say they never received the item so they can keep the item for free) you can tell them to contact the the shipper directly to see if the item was actually delivered.  If you shipped in Canada you can also contact the shipper yourself.  This usally won't really help but it could be that it was updated by mistake and they will know if this is the case.  If their location is not safe and they lose parcels (apartments are especially difficult for this), it is not the responsibility of the seller.  You have fufilled your end of things, but making sure there was tracking and it was delivered to the buyer. If the buyer leaves negative feedback you can have ebay remove it in this case.  I would also block this bidder from purchasing from you in the future.  Even if it is not their faulty, and the item was stolen from their residence, you do not want to ship things to a residence that  is not secure as it is likely an ongoing problem for them.  Hope this helps and good luck!