When B2B buyers make bulk purchases, can they request to combine the accessory costs and vehicle price on the same commercial invoice to reduce overall tariffs?
No, this is a serious customs violation. Complete vehicles (HS Code 8703) and auto parts (HS Code 8708, etc.) are subject to completely different import tax rates. Combining them on one invoice could lead to the invoice being returned by customs and may expose you to tax fraud accusations at the destination port.