date:Mar 04, 2014
d.
Zespri insists that dual invoicing was a common, legitimate practice in fruit exporting when the final price was not known at time of sale. Two invoices were supposed to be submitted by the importer to customs, the pro forma one and the final invoice on which duty was paid. The Taiwanese importers should have submitted the single, final invoice but they took our sales invoice and changed details before submitting them to Taiwan customs.