The golden rule when third party invoicing is involved in international trade consignments is to “use the last invoice”. Third party invoicing refers to invoices issued by a third party, i.e. a buying or selling agent.
This is a classical error I’ve seeing made in the past.
Some suppliers have an uncanny way of making reference to advance payments on an invoice inconspicuous and hard to find. One would typically read that the total value on the invoice resembles a 30% advance payment found at the lower end of the invoice in very fine print.
The penal provisions for importing or producing blank invoices going forward will be much different to the past.
About 18 years ago I was participating in practical Customs training for passenger baggage searches. The training was based at JIA (Johannesburg International Airport), now ORTIA (OR Tambo International Airport).
This seemingly boring subject contains a few cautioning aspects worth noting.
Customs requires any change to invoice particulars (especially a change in the transaction value) to be accompanied by an amended invoice.
Pro-forma invoices… the subject of much debate and contention. May you use them? Will Customs accept them? Under what circumstances may they be used for clearance purposes?