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The commercial invoice is a record or evidence of transaction between the exporter and
the importer. It is similar to an ordinary sales invoice, except some entries specific to the
export-import trade are added. Please see the sample Commercial Invoice below.
The certification and legalization are most often satisfied with a stamp or a
seal on the invoice and payment of a fee. The processing time may take one
week.
Quantity
" Quantity "
If the letter of credit (L/C) does not stipulate the quantity in a stated number of
units (i.e., it does not state in units such as piece, set, box, dozen, or gross), or
unless the L/C stipulates that the quantity of the goods specified must not be
exceeded or reduced, a tolerance of 5% more or 5% less quantity is permitted,
provided the total amount does not exceed the amount of the L/C.
In the sample L/C the stated quantity is 100 Sets, thus the quantity in the
invoice must be 100 Sets. If such sample L/C does not state the quantity, the
UVW Exports can ship between 95 sets and 100 sets of pneumatic tools, but not
over 100 sets as the total amount will exceed the L/C amount of US$25,000. If
such L/C does not state the quantity and the L/C amount is US$26,250 or more,
the exporter may ship between 95 and 105 sets.
If the L/C quantity is indicated using the words "about", "approximately",
"circa" or similar expressions, the quantity in the invoice cannot exceed 10%
more or 10% less than the quantity indicated in the L/C. For example, if the L/C
quantity is "about 100 sets", the quantity in the invoice can be any quantity
between 90 sets and 110 sets, provided the total amount does not exceed the
amount of the L/C.
Unit Price
" Unit Price "
If the letter of credit (L/C) unit price is indicated using the words "about",
"approximately", "circa" or similar expressions, the unit price in the invoice
cannot exceed 10% more or 10% less than the unit price indicated in the L/C.
For example, if the L/C unit price is "about US$250", the unit price in the
invoice can be any unit price between US$225 and US$275, provided the total
amount does not exceed the amount of the L/C.
Amount
" Amount "
Unless otherwise stipulated in the letter of credit (L/C), the amount must not
exceed the amount permitted by the L/C. If the L/C amount is indicated using
the words "about", "approximately", "circa" or similar expressions, the amount
of the invoice cannot exceed 10% more or 10% less than the amount indicated in
the L/C. For example, if the L/C amount is "approximately US$10,000", the
amount of invoice can be any amount between US$9,000 and US$11,000.
Explanations:
Fields in the Preamble
of the Commercial Invoice
and
Referring to the sample L/C, enter "SB-87654", "January 26, 2001" and "The Sun Bank" in
the respective fields in the documents. The sample L/C does not stipulate indicating this
information in the documents except the draft(s), thus UVW Exports may choose not to enter
it in the documents, but there is no harm if it is entered in the documents.
and
Referring to the sample L/C, enter "IP/123456" and "January 18, 2001" in the commercial
invoice and all other documents, including bill of lading and insurance policy.
and
The letter of credit may require the documents to show the purchase order (P.O.) or contract
number. Referring to the sample L/C, enter "DEF-101" and "January 10, 2001" in the
respective fields in the documents.
and
The port of loading is the port or point of origin and the port of discharge is the port or point of
destination. Referring to the sample L/C, enter "Moonbeam Port, Export-Country" as the
origin and "Sunny Port, Import-Country" as the destination in the fields.
Sample Document:
Commercial Invoice
Remarks: Fields or items in blue color contain links to the explanation.
UVW EXPORTS
88 Prosperity Street East, Suite 707
Export-City and Postal Code, Export-Country
Tel: (07) 1234-5678 Fax: (07) 1234-8888
E-mail: export@uvwexports.com.jp
Commercial Invoice
For account and risk of Messrs.
Date
Date
Issuing Bank
Date
Date
Shipment on or about
To (Port of Discharge)
For Transhipment To
Item No.
Description of Goods
Quantity
Unit Price
Amount
UVW EXPORTS