As a business you are responsible for delivery to your customers - any non performance is between you and the carrier chosen. Read the service terms and conditions to see if you can claim for late or non delivery before using the service.
If no compensation is included then you need to inflate all of your prices by an amount to cover your predicted losses - usually a few pence on low value items.
Or
You could open an RM business account and use click and Drop where you can choose RM48 OR RM24 - untracked which is a low cost business service -
It offers no compensation in exchange for cheap pricing but offers a tracking number which is integrated via API to ebay which means your orders are sent to RM so you can change or print from the interface and the tracking number is automatically loaded to ebay which protects your metrics because ebay accept the loading of the tracking number by RM as proof of dispatch - whereas they do not if it is manually entered.
Note this is a delivery confirmation service only which only updates when delivered and you would be wise to calculate your annual losses and add these as a percentage of your annual sales to each and every item you list for sale - it is usually a very small amount which decreases with volume.