Is it permissible to submit undervalue invocies to save custom duties?

Speaking lies is an act which is so very detestable in shariah, that the angels move a mile away from a liar.

Therefore, under normal circumstances, one should not resort to speaking lies.

However, in the case of avoiding oppressive and exorbitant duties imposed upon imported goods, if a person does Ta'reedh to avoid such taxes then it is hoped that he would not be guilty of sin. (Raddul Muhtaar Vol.6 Pg.427)

Tareedh means to use a word/sentence intending one meaning of if while the listener thinks that you intend another meaning .eg. a person says ?I paid R2000 rands for these goods? and intends in his heart that in the payment of R10000, the amount of R2000 was also included (as R1000 was part and parcel of the R5000), this will be classified as Ta'reedh.

and Allah Ta'ala Knows Best

Mufti Ebrahim Desai