Supplier offers a lower declared value: what to do
Refuse the inaccurate value in writing and hold dispatch. Get corrected invoices and shipping data, then send the courier's clearance team the purchase evidence and valuation workings. Ask them to confirm which documents and value they will use before collection. For supplier coordination in China, speak to Cambridge China Bridge.
Refuse the proposal and hold dispatch
Tell the supplier: “These goods are purchased stock for resale. I do not authorise a reduced value that misrepresents the purchase, or an inaccurate gift or sample description. Please hold dispatch until the corrected documents and courier instructions are agreed.” Keep the offer and your response with the order file.
Ask your customs broker to confirm the applicable valuation basis, including how the price actually paid or payable and valuation adjustments should be treated. Avoid a lower figure chosen merely to reduce tax. Our customs value guide covers the additions and deductions; use it rather than asking the supplier for a convenient declaration figure.
Replace the documents and booking data
Ask for a corrected commercial invoice showing the actual seller and buyer, product descriptions, quantities, currency, unit prices, total amount and delivery terms. Reconcile it with the purchase order, agreed price and payment records. If a deposit has been paid, distinguish the total purchase price from the outstanding balance.
Ask the supplier to replace the inaccurate invoice wherever it has been used: courier booking data, uploaded clearance documents and paperwork attached to the parcel. Check the packing list against the goods and invoice, using our clearance documents guide. Mark the rejected version as superseded in your own file so it cannot be mistaken for the approved copy.
Build a supported valuation file
Gather the corrected invoice, purchase order, price correspondence, payment evidence and freight and insurance breakdown. Transport, insurance, loading and handling costs connected with delivery to the UK border must be included in customs value. Ask the clearance team to show how those costs are treated, avoiding duplication where already included.
If the supplier claims there is a genuine discount, request the revised commercial agreement and ask the clearance team to assess its valuation treatment. Do not accept a separate low invoice while the agreed amount remains payable. If the shipment really contains free goods, use our samples and replacements guide instead of relabelling resale stock.
Brief the courier before collection
Contact the courier's customs clearance team, rather than relying solely on the supplier's booking contact. Send the shipment reference and valuation file. Suggested instruction: “These are purchased goods for resale. The attached corrected invoice replaces the earlier version. Please confirm the valuation basis, adjustments, currency and resulting customs value. Refer discrepancies to us before submitting the declaration.”
Ask for written confirmation that the corrected documents and booking data have reached whoever will make the declaration. HMRC says appointing someone to handle customs does not remove your responsibility for declaration due diligence. If the courier cannot reconcile the paperwork, keep collection on hold and involve a customs agent.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
Release only after the records agree
Before collection, compare the supplier's final document pack with the courier's confirmed instructions. Check that the rejected value has disappeared from the active booking and parcel paperwork. Add this check to your pre-balance payment checks. If the supplier refuses to correct the records, keep dispatch on hold.
After clearance, obtain the declaration details and compare the description, currency and value with the agreed workings. Raise discrepancies promptly with the clearance team and ask what correction is needed. Cambridge China Bridge can use its own staff in China to coordinate supplier corrections and check the dispatch documents against the agreed pack.
Frequently asked questions
Can my supplier declare a lower value to save tax?
Refuse a figure that misrepresents the purchase. Ask the clearance team to work from the price paid or payable and supported valuation adjustments, rather than a tax-saving target.
Can resale stock be marked as a gift or sample?
Do not approve an inaccurate description. Tell the supplier and courier that the goods are purchased stock for resale, and replace any paperwork that says otherwise.
What should I send the courier before dispatch?
Send the corrected invoice, purchase order, payment evidence, freight and insurance breakdown, and valuation workings. Ask the clearance team to confirm the documents and value it will use.
What if the supplier already uploaded the low invoice?
Hold collection. Ask the supplier to replace the upload and booking data, then get the courier's clearance team to confirm receipt of the corrected version before releasing the shipment.