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What is Under-invoicing in Import Export Business. Hello Friends, Under-invoicing in export means declaring a lower value of goods on the invoice than their actual selling price. Some exporters do this to reduce customs duty, taxes, or to transfer money through unofficial channels — but it’s an illegal and risky practice. It can lead to heavy penalties, blacklisting, and loss of export licenses. Always ensure transparent and fair invoicing to build trust, maintain compliance, and grow your busin