13.1.2.3 Commercial invoice商业发票
A commercial invoice(or invoice for short),is a bill issued by the exporter to the importer listing the goods or services the exporter has provided,stating how much the importer owes and requesting payment.An invoice is sometimes(when mandated by the importing or exporting countries)though not necessarily in a standardized format,but normally includes the following information for an international sale:the invoice number,a date,basic contact information,descriptions of goods or services(commodity name,unit price,quantity,total amount,packaging),time of shipment and terms of payment.And notably,an invoice in international trade should not be mistaken for a “fapiao”in China’s domestic trade.The latter is printed in a standard format under the supervision of the tax authority of China and is often used both as a tax record and a voucher for reimbursement.
As important evidence of the authenticity of a cross-border deal,a commercial invoice is the most basic document in export and the starting point for many other procedures.As an exporter,you need it in applying for inspection and the certificate of origin,obtaininginsurance,clearing customs for export,collecting payment from the bank and preparing for these and other relevant documents.The importer needs the invoice mainly for the purpose of clearing customs for import.The import duty is normally calculated based on the invoice.The importer may also need to see it before making payment,or to make claims when things go wrong.A well-prepared invoice safeguards your interests and is also an indicator of good customer service.Therefore,please note the following tips when you prepare it:
♦The commercial invoice should be in consistency with the contract and the letter of credit if any.
♦Describe the goods clearly and accurately to assist the importer’s customs clearance.As the import tariff may be a function of a number of factors,including the category of goods determined by their HS code and the weight and measurement of the goods,please provide this information when you are required and do it right.
♦Specify the Incoterms rule employed,with an express indication of the version of the Incoterms rules—2010 or 2020.
♦Provide a detailed list of what you have prepaid for the importer,as some countries may exclude insurance premium,stevedore charges,or domestic transport when tariff is calculated.For instance,the US Customs exclude insurance premium when calculating tariff for goods imported on a CIF or CIP basis.
♦Don’t forget to provide the shipping marks,the currency code for the unit price and the total amount and to write the total amount both in numbers and in words.Figure13-4 is a sample commercial invoice.