COMMERCIAL INVOICE

Commercial invoice (COMMERCIAL INVOICE) is the exporter’s list of shipping prices to the importer, the basis for the buyer and seller to keep accounts, and the general description of import and export declarations and taxes. A commercial invoice is a comprehensive reflection of a business, including the name, specification, price, quantity, amount, packaging, etc. of the product. It is also an indispensable document for importers to handle import declarations. Therefore, a commercial invoice is the core of a complete set of export documents. During the document preparation process, the rest of the documents need to be prepared with reference to the commercial invoice.

COMMERCIAL INVOICE

商业发票（COMMERCIAL INVOICE）是出口方向进口方开列发货价目清单，是买卖双方记账的依据，也是进出口报关交税的总说明。商业发票是一笔业务的全面反映，内容包括商品的名称、规格、价格、数量、金额、包装等，同时也是进口商办理进口报关不可缺少的文件，因此商业发票是全套出口单据的核心，在单据制作过程中，其余单据均需参照商业发票缮制。