This Ebay's definition of FVF:



If the item sells, you're charged a final value fee. Final value fees are calculated based on the total amount of the sale and are charged per item.

The total amount of the sale is the final price of the item, shipping charges, and any other amounts you may charge the buyer. Sales tax is not included.


So you do pay FVF on the shipping costs, The FVF for a CPU will be the same if you charge 100 with free shipping or 95 plus 5 shipping.