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Commercial Invoice in International Trade

Commercial invoice is a document which is used in international trade transactions. The commercial invoice is a necessary document for both the seller and the buyer. With the commercial invoice, the seller confirms that, goods have been delivered as contracted and therefore the seller has the right to claim payment; whereas the importer uses the commercial invoice for customs clearance purposes, since it is often used by customs authorities, to determine true value of the imported goods, for assessment of duties and taxes.