Cost per milligram is the wrong denominator until you have adjusted for dead-space loss, content shortfall and the cost of the testing you will do. After that adjustment the ranking often changes.
A defensible group-buy structure has three properties: the material is tested before it is split, the test is paid for from the pool rather than by the organiser, and the split is documented with photographs and a per-participant record of lot, volume and date. If any participant can reconstruct what they received from the records, a later dispute is resolvable. If not, it is not.
The relevant detail is that on declarations: the accurate description of a research reference material is a research reference material, and accuracy is both the legal position and the practical one. A declaration that misdescribes the contents converts a customs question into a different kind of question, and it does so on a document with your name on it.
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Assume no recourse and plan accordingly. That assumption is both prudent and, in this context, accurate.