In an international export operation, the commercial invoice is one of the most important documents because it contains all the information about the seller and the goods, as well as other relevant data.
The Tax Agency also offers information on invoicing obligations, such as recommendations for invoice numbering, who is obliged and who is exempt from invoicing, the types of invoices and their content or the ways to send them.
The electronic invoice must comply with the requirements set forth in Royal Decree 1619/2012 and, although it is given the same treatment as a paper invoice, the issuer must guarantee the authenticity of its origin, the integrity of its content and its legibility, from its date of issue and throughout its storage period.
Proforma Customs Invoice
A complete and correct commercial invoice is key to speed up customs procedures. Customs authorities need it to calculate possible duties and taxes. Completing it correctly will help avoid delays.
We have prepared an easy-to-use template to help you complete your commercial invoice. Please note that this template is provided as a guideline for customers. Completion and submission of the commercial invoice is the responsibility of the issuing entity.
Before continuing to complete your invoice, please verify if it is a dual-use product, or potentially considered dual-use. This is the name given to products/technology that can be used for both civilian, military or nuclear purposes. If it is, it requires a license; if it is not, it must be indicated on the invoice. See our infographic below to learn more.
This gives customs authorities a clear idea of the contents of your shipment. The description should explain what it is, what material it is made of and what it is used for (if applicable). It should be clear and describe all items included in the shipment.
The customs invoice is the document issued by the exporter in an international trade operation when required by the customs of some countries such as the USA, South Africa, etc., normally for information purposes and statistical control of foreign trade operations. Sometimes it can replace the commercial invoice and the consular invoice.
By means of an original of the customs invoice, the importer declares before the fiscal authority of his country, the amount to be paid, to whom he pays it and what form of payment he has arranged. Sometimes, it can replace the commercial invoice and the consular invoice.
The data on the commercial invoice must coincide with those included in the other documents issued in the same commercial operation and with the terms expressed in the export license or customs document.
The general model is used by Commonwealth countries, the Gambia, Western Samoa and the Seychelles. The CARICOM model is used by Anguilla, Bahamas, Antigua, Barbados and Jamaica. There are also countries that have their own model, such as Canada (see Facture des Doaunes Canadiennes), Ghana, Malawi, Nigeria, Sierra Leone, Zambia and Papua New Guinea.
Customs Invoice pdf
With the passage of time there has been a process of globalization that has facilitated the exchange of goods and services between individuals or legal entities from different countries. Likewise, countries carry out, through customs, a control of the goods entering their territory.
Despite what its name indicates, the issuance of this invoice corresponds to the exporter. This document helps to determine the customs value of the goods for the calculation of taxes and duties. Some of the data it may contain are as follows:
While some countries use them to facilitate the calculation of taxes and duties, others use this type of documentation as a non-tariff barrier. That is, as an additional verification step. For example, they require it to import a specific good, when there are shipment value limits or exceptions to vetoed goods.