Complex Over-Invoicing Models function as a mechanism to illegally extract capital from an exchange-controlled or high-tax country by manipulating the unit value of a shipment. Complicit importers and exporters inflate the declared value of an invoice; for example, standard raw inputs valued at $50,000 are formally invoiced to the bank at $1,000,000. The commercial bank executes the trade wire based on the face-value compliance of the documents, sending $1,000,000 to an offshore tax-haven account held by the exporter. The exporter pocketing a pre-arranged processing fee, maintains custody of the excess $950,000 for the importer, transforming illicit domestic cash into clean, foreign corporate liquid capital.