Terms to verify first
A Commercial Invoice is a transaction document issued by the seller. In practice, it should be checked against the Packing List, ocean B/L, or air AWB.
Classification starts with the HS Code, while cost and risk scope should match the stated Incoterms.
Seven common mistakes
- Buyer or seller details do not match the contract.
- Goods, quantity, unit price, or currency differ from the PO.
- Packing details do not match the Packing List.
- Shipper, consignee, or notify party differ from B/L or AWB.
- Goods are listed without HS Code review.
- Incoterms do not match freight scope.
- Origin, payment terms, invoice number, or date are missing.
Treat the Commercial Invoice as a control document that connects transaction, packing, transport, and customs information.
Disclaimer
This is a practical checklist. Confirm final customs, tax, payment, and documentation decisions with your contract, customs broker, forwarder, and relevant authorities.