Definition
A commercial invoice is the seller's bill for the goods. It states the buyer and seller, description, quantity, value, country of origin, and terms of sale, and is a primary source document for customs valuation and the ISF.
Why it matters
Customs valuation and several ISF fields come from the commercial invoice. Mismatches between the invoice, the B/L, and the packing list are a leading cause of filing corrections.
How TIO handles it
TIO extracts invoice fields and cross-checks them against the B/L and packing list, flagging discrepancies before approval.
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