Commercial invoice
Document issued by the seller to the buyer detailing the goods sold, basis for customs clearance.
Commercial Invoice
The commercial invoice is the fundamental document of any international transaction. It details the goods sold and serves as the basis for calculating customs duties.
Mandatory information
Identification of the exporter and importer, precise description of the goods, quantity and weight, unit and total price, delivery conditions (Incoterm), payment conditions, country of origin of the goods.
Customs role
The commercial invoice is the main document used by customs to determine the customs value. Any inconsistency between the invoice and the declaration may result in an in-depth audit.
Best practices
The invoice must be precise, consistent with the other documents (packing list, B/L) and clearly mention the Incoterm used.