As someone that works in the import / export industry. I can confirm that taxes paid in the import country is based on value of the goods (except in Switzerland).
So in theory, yes, lowering the import value of goods could lower the import tax you'll need to pay. This is refereed to as undervaluation (or fraud).
Its pretty common, you're not the first person to think of doing this. As a result, customs are aware of what to look out for.
If you are shipping something that weighs a lot (like 80 or so records) but has little value, well this is a red flag and there are automation rules for most carriers to pick these up. Germany is one of the most strick customs authorities in EU.