Under international practices and our standard CIF/FOB terms, the THC at the port of origin (China) is borne by the seller; all THC and port miscellaneous charges incurred at the destination port during unloading are to be paid by the buyer (consignee) upon local customs clearance and pickup.
Our legal red line is that the amounts on the China Customs declaration, export license, commercial invoice, and bank receipt must be consistent across all four documents. We firmly refuse to engage in the illegal act of issuing "false low-value invoices" to assist buyers in evading customs duties in the destination country.
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.
