I believe that mislabeling a customs decleration form can lead to higher penalties as well. Customs doesn't take kindly to customs forms being filled out wrong. I don't think they'd care much if it was labeled software instead of book as software levys more of a customs fee but should they open the package and discover the customs form is wrong? According to HM revenue customs they CAN if they deem that the reciever or sender is trying to pull a fast one, actually slap a massive fee on you for fraud.
It's worth knowing that. As I said, I doubt they'd do it for software instead of book.. it's more to stop people writing gift when it's not to avoid a fee... but still.. you never know.
Also, yes, games are charged at a different rate to books which seem to be done on a case by case basis.
"you ignorant fools! Do you comprehend what you have done? None of us can pass across this rift your weaver mischief has so blindly created! Your pious meddling has brought the end of my dream! You will hear, for all eternity, the cries of those you have abandoned, Bobbin Threadbare! You will always know that you have left them under my rule!"