If something does not "arrive" you do not "report" it you simply open a non-receipt case. in the resolution centre [link below] Unless the seller can show - by tracking - the item was delivered then you get a refund. Not a replacement; always a bad idea. If you do not get the refund then you "escalate" the case to be eBay after 3 full business days.
If you have "lost" the case with eBay you can try another case with Paypal. Do not even consider a replacement!
@boroughbridgeric
