A commercial invoice is a document that is used in international trade to provide detailed information about the goods being shipped. It is typically used for customs purposes and is an important part of the process of exporting and importing goods. The commercial invoice includes information about the seller, the buyer, the goods being shipped, and the terms of the sale, including the price and payment terms. It is typically required by customs authorities in order to determine the value of the goods and any applicable duties or taxes. It is also used by banks and other financial institutions to process payment for the goods.

The commercial invoice is typically prepared by the seller or exporter of the goods and is typically required to be presented to customs authorities at the port of entry in the importing country. It is important for the commercial invoice to be accurate and complete, as it is used by customs authorities to determine the value of the goods and any applicable duties or taxes.

In addition to the basic information about the seller, buyer, and goods being shipped,
the commercial invoice may also include details about the terms of the sale, such as the method of payment, the incoterms (international commercial terms), and any discounts or special terms that may apply. It may also include information about the packaging and shipping of the goods, such as the type of container, the weight and dimensions of the goods, and the mode of transportation.

The commercial invoice is an important document in international trade, as it helps to facilitate the smooth movement of goods across borders and ensures that customs duties and taxes are properly assessed and paid. It is important for businesses involved in international trade to understand the requirements for preparing and presenting a commercial invoice, and to ensure that the document is accurate and complete.