The commercial invoice is a document issued by the seller-exporter, which reflects the price of the goods and the conditions under which the sale is made. The commercial invoice serves as a contract of sale and payment form as well as an indication of the Incoterm in which the merchandise is sold. It is advisable to make many copies of the commercial invoice.
MINIMUM CONTENT THAT SHOULD APPEAR IN THE COMMERCIAL INVOICE:
◾ Identification of the exporter-seller and the buyer
◾ Description of goods (characteristics, units, accessories, etc…)
◾ Amount of sale, with a breakdown between the different components of the goods
◾ Form of payment required
◾ Date of dispatch of goods, means of transport and destination