Value imitation jewellery on the commercial invoice at the price you actually paid the maker, listed design by design, with the quantity, the unit price and a plain description of the metal, plating and stones. Customs in most importing countries starts from this transaction value, so a complete and honest invoice is both the legal answer and the fastest way through clearance.
Under-declaring to save duty is the most common mistake new jewellery importers make, and it is the one most likely to get a shipment held, re-valued and fined.
What the invoice should show
- Seller and buyer names and addresses, the seller's IEC and GST number, and the invoice number and date.
- One line per design: your style code, a description such as "brass necklace set, gold plated, with glass stones", the quantity in pieces or sets, the unit price and the line total.
- The HS code for imitation jewellery, usually under heading 7117, and the country of origin, India.
- The Incoterm (for example FOB Mundra or CIF your port) and the currency.
- Separate lines for packaging, display cards or boxes if they are billed separately.
- Total pieces, total cartons and gross and net weight, matching the packing list.
Sets, pieces and dozens
Rajkot makers often price by the dozen or by the set, while customs and marketplaces think in pieces. Pick one unit per line and say what it contains. "1 set = 1 necklace + 2 earrings" avoids an officer counting three pieces against an invoice that says one.
If the maker charged by weight, convert to a per-piece or per-set price on the invoice. Keep the maker's original bill on file in case customs asks how the price was reached.
Costs that belong in the customs value
Moulds, dies or design work that you paid for separately can count as part of the dutiable value in the US, the EU and the UK, because they were used to make the goods. Customs calls these assists. If you paid a one-time mould charge, ask your broker how to declare it rather than leaving it off.
Free samples still need a value on the invoice. Mark them "samples, no commercial value" with a nominal value for customs purposes; a value of zero is rejected by many carriers and customs systems.
Why the Indian side cares too
The exporter's bank must receive payment matching the invoice value, and the shipping bill filed at Indian customs carries the same figure. A second, lower invoice for the destination creates a mismatch on the Indian side as well, which a genuine exporter will refuse to do. A supplier who offers a low invoice to save you duty is telling you how they handle paperwork in general.
What this means for a buyer
Ask for a draft invoice and packing list before the goods are packed, check every line against your purchase order, and fix wording before dispatch rather than at the border. Creston & Co works for buyers only, for a fixed fee agreed in writing, and checks the invoice, packing list and cartons against each other before your jewellery leaves Rajkot. Start with a free sourcing review.