I have shipped cash on delivery from day one. Seeds, honey, small parcels — low-value goods, where one return eats the profit from three sales.
For years I booked a returned parcel as a cost of doing business and that was the end of it. Then I started writing them down. The same names. The same phone numbers. The same people who order, never answer the courier, and come back two months later as if nothing happened.
I only see it after the second parcel. The shop next to me never sees it at all, because for them that person is a first-time buyer.
That is why I am building Seller Protector. Not so anyone gets punished — so that I know what I am packing before I stick the label on.