invoice price
5.Article 3 “Writing export invoice at a lower price in terms of these measures means while foreign trade managers are engaged in foreign trade business, price written on the export invoice made by themselves provided to the importers is lower than the price on the invoice provided during export declaration at the customs.
7.According to above investigation, if Ministry of Commerce confirmed that the export invoice was written at a lower price, it should make a preliminary decision on the behaviour of writing export invoice at a lower price in accordance with laws within 15 days at receipt of the investigation result made by the State Administration of Taxation and deliver the written document about the decision to the corresponding foreign trade manager within 10 days.
