When importing goods into Australia, it’s crucial to ensure your commercial invoices reflect the true transaction value. At Australian Customs Brokers and Logistics, we regularly see importers provide unvalued invoices or documents that do not accurately reflect the price paid. While it might seem like a way to save on import GST or duties, using undervalued invoices can lead to serious consequences, including investigations, penalties, and delayed shipments.

Why Do Suppliers Offer Undervalued Invoices?

Some Chinese suppliers may offer to issue commercial invoices at a reduced value—often at the buyer’s request or to appear helpful—claiming this will save on import costs. While tempting, this practice is illegal under Australian Border Force (ABF) regulations and can have serious repercussions for your business.

The Legal Requirement: True Transaction Value

The Australian Customs Act requires that the customs value of imported goods is based on the price actually paid or payable—the true transaction value. This means that any attempt to declare a lower value is considered customs fraud.

As licensed customs brokers, we are legally obligated to ensure the declared value is accurate. If we suspect the invoice value is not genuine, we have the right—and the responsibility—to request proof, such as a bank statement, payment remittance, or other documentation confirming the amount paid.

What Happens If You Provide an Unvalued or Undervalued Invoice?

Providing a commercial invoice with a false or missing value raises a red flag with both your customs broker and the ABF. Here’s what can happen:

• Delays in customs clearance
• Increased scrutiny or audits from the ABF
• Fines or penalties for misdeclaration
• Seizure of goods
• Requirement to provide proof of payment (e.g., bank statements)

These delays and consequences can significantly impact your supply chain and increase costs in the long run.

How We Help Protect You

At Australian Customs Brokers and Logistics, we’re here to make sure your imports are compliant and smooth. Our team reviews documentation carefully and will advise you when a commercial invoice is missing key details or seems inconsistent. If necessary, we’ll request additional proof to ensure the correct GST and duties are calculated.

We’re not here to catch you out—but we are here to protect your business from making costly mistakes.

What Should a Proper Commercial Invoice Include?

To avoid delays or compliance issues, always ensure your supplier includes the following on your commercial invoice:

• Full description of goods
• HS codes (if available)
• Quantity and unit price
• Total amount paid (in correct currency)
• Payment terms
• Supplier and buyer details
• Invoice number and date

Need help reviewing your invoice? Contact Australian Customs Brokers and Logistics — we’re happy to assist.

Be Aware: Customs Has the Power to Investigate

Remember, the ABF can and does audit shipments. If a discrepancy is found between the invoice value and the actual amount paid, the importer—not the supplier—will be held responsible. This is why honest and accurate reporting is essential.

Protect Your Business: Declare the Right Value

It might feel like a “grey area,” but under declaring your goods is never worth the risk. By working with a trusted customs broker like Australian Customs Brokers and Logistics, you ensure that:

• Your import declarations are accurate and compliant
• Your goods clear customs faster
• You avoid penalties, audits, and disruptions

Need Help With Import Documentation?

If you’re unsure about the accuracy of your invoice—or need help making sure everything’s in order— get in touch with our experienced team at Australian Customs Brokers and Logistics. We’ll make sure your imports are cleared smoothly and within the law.