Exports from 3rd Party Factories overseas – changing invoices en route.


I have my goods manufactured in a 3rd-party factory in India. I pay $ prices on Invoice A. The factory then exports my goods directly to my customer, and uses Invoice A to clear customs.

However, my customer pays me £ prices on Invoice B for the goods. I would like my customer to be able to import the goods into his country on Invoice B, and not Invoice A. Is this possible?

Do I simply provide my customer with Invoice B, and do not show them Invoice A?

Thanks for your help!


Tom – can I suggest you contact Business West in Bristol who have an export documentation service that could help resolve your issues ? Tel : 01275 370 723


I am part of a leading business consultancy company in India which helps UK companies in the Indian market. I am based in the UK and help the UK customer base.
In order to understand your question in more detail I would need to know if the value of both invoices is the same ? If invoice A is lower, then I suspect your supplier may be trying to reduce his export charges by quoting a lower figure.
You can contact me direct on email lparfitt@tmgadvisory.com

Best regards,
Les Parfitt
TMG ( UK Office )


Hi Les,

Thank you for your answer – the invoices are indeed different.


I pay my factory $10 (£6.66) for an item. I pay the prices on Invoice A, and the goods leave India through customs on Invoice A.
This is because any money entering my factory’s bank account must be accounted for against the invoice registered with customs.

However, the goods are destined to go to my client, who has paid me in £12.60 ($20) for these goods on Invoice B.

When the goods reach my client at customs, can they import these goods using Invoice B (the prices they actually paid), without the use of/knowledge of the prices on Invoice A?

Thanks for your help


Export Action Plan