Global Shipping program question

[vp-enterprise]

Hello.  I wanted to ask that if the item does not make it to the buyer who is using the Global Shipping program that we as sellers are NOT responsible for the money back guarantee if the item does not show up or shows up damaged?    I ask because I stopped selling to many countries due to things disappearing once they hit customs and I had to return the buyers money to them with the new rules. 

 Or is the wording when they say "If anything goes wrong during international shipping, your seller performance won’t be affected and you won't have to handle eBay Money Back Guarantee cases" mean I still have to give them their money back if something is lost, stolen or damaged?  Thank you!