Here's what we found for "Credit for an item that didn't sell"

If you cancel a sale because you no longer want to sell the item or the buyer changed their mind, you may be able to get a credit for the final value fee. We don’t credit insertion fees.

Insertion fee 

Insertion fees aren't refundable. 

Final value fee credit

You'll be charged a final value fee when the item is sold. However, if you cancel the sale, the final value fee will be automatically credited to your account after the cancellation is completed. 

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