Not Correct.
Either the seller or the buyer can claim.
I'm going through this at the moment, and its actually better if the buyer claims.
This is becuase proof of value,i.e. what you paid for it is required.
Since the buyer has the proof Paypal etc its the best way.
if the seller claims he cant cant claim what he sold it for, he has
to claim what he bought it for, which could have been years ago.
Kegsy