Although I have always been able to avoid these situations I have a client that has been asked by a very significant East African customer of his to do the following:

Quote is for say R600'000 of goods.
Customer wants him to invoice R200'000 value on the invoice for the same goods.
Customer will still pay him the full R600'000.
The R200'000 invoice is to go with the shipment - I presume to reduce duties on their side.

Now the ethics of this are obviously dubious, but are there any criminal issues such as fraud that they need to be concerned about? I can't see why SARS would care as it doesn't affect their tax received (He still invoices the full R600k in his books). I do see how the East African country would care as they end up with lower duties, but would their be any realistic legal ramifications if caught out?