TBML002 · TBML

Over Invoicing (Cross-Domain)

Are import or export transactions being deliberately over-invoiced to facilitate the movement of illicit value across borders?

Over-invoicing is a common Trade-Based Money Laundering technique whereby the price of goods is intentionally inflated beyond their true market value.

The excess value embedded within the invoice enables the covert transfer of funds between counterparties while appearing to represent legitimate trade activity.

Common objectives include:

Laundering criminal proceeds
Capital flight
Tax evasion
Sanctions circumvention
Hidden value transfer between related parties

Investigation actions

Load Trade Data
Benchmark Comparison
Variance Calculation
Alert Generation
Risk Scoring
Investigation Queue
Intelligence Generation

Curated from fc-04-tbml-analytics-toolkit/intelligence-products/specific/TBML001/README.md