Which of the following is NOT a method of committing fraud in importation?

Overvaluation is indeed a method of committing fraud in importation. When an importer declares a value for their goods that is higher than the actual market value, this can result in a higher duty being paid, which is a fraudulent act. In contrast, the focus of the correct response centers on understanding what does not constitute a fraud method.

Double invoicing refers to the practice of submitting multiple invoices for the same shipment, often to evade customs duties or taxes. Separate payment could involve structuring payments in a way to hide the true value of goods or avoid customs scrutiny, and commingling of goods often involves mixing legitimate merchandise with illicit goods to obscure their true nature or value. Recognizing these practices as fraudulent methods is vital for understanding the various forms of fraud that can occur in importation processes. However, understanding that overvaluation is a recognized fraud method clarifies why it is not the correct choice here.