Commercial Invoice

A commercial invoice is a critical document in international trade issued by the seller to the buyer, detailing the transaction and the goods being shipped. It typically includes the seller and buyer information, description of goods, quantity, unit value, total value, currency, Incoterms®, country of origin, and payment terms. Customs authorities rely on the commercial invoice to assess duties, taxes, and regulatory compliance. Accuracy and consistency with other shipping documents are essential, as errors can lead to customs delays, penalties, or rejected shipments. The commercial invoice also serves as a legal and financial record of the sale between trading parties.