For all those who work in the field of transportation, the term in the title is familiar, although it is not very common in Russian practice. Most people are not aware that this is an invoice. In the article, we will not only analyze this concept in detail, but also see how to correctly fill out the document, what it can be.
What is it?
Invoice - a document specific to international commerce. It contains a list of products shipped, their quantity, cost, formal features of the products, conditions for shipment, information about the addressee and addressee. An invoice statement (except for prepaid transactions) is a symbol that the buyer is obligated to pay for the goods indicated in it.
Commercial invoice is the main document required by customs to verify international shipments. Its availability is necessary for all goods (except for documents sent) that are moved across state borders.
As for Russia, the CIS countries, there are no analogues of such documentation. Sometimes the question "What is this - an invoice?" answer that it is an invoice. Which is wrong. Invoice - documentation for tax control. In our reality, an invoice is more of a payment account used in international deliveries.
Document Features
What is invoice and proforma invoice? The basis for the transfer of payment. Therefore, it is discharged simultaneously with the shipment of products to the buyer. In total, there are two forms of the document:
- Proforma Invoice. For those contracts in which the buyer must transfer the advance to the seller. The key difference between this form is that some of the data in it is preliminary.
- Actually a commercial invoice. It contains factual accurate information, which is based on information about the shipment of goods, work, services.
You can draw up such a document in any language equally understood by the partners. Most often it is English.
Subtleties of filling
We continue to analyze what an invoice is, what a document looks like. In itself, it must necessarily contain the following:
- Name of addressee, his legal address.
- Sighting (signing) a document in international practice is optional.
- The name of the product, its price and quantity is taken from the contract.
- The pro forma invoice may contain information about the deviations from the contract.
- Basic delivery conditions are also taken from the agreement (contract). Most often they are defined by Incoterms (International Rules for the Interpretation of Trade Concepts).
- The total value is most often expressed in the currency indicated in the contract. Otherwise, it is indicated at what rate (date of transfer) the conversion will be carried out. The currency is designated by the all-Russian letter code from the classifier OK 014-2000.
- The invoice invoice payment terms are bank details. Bank account, address and name of the bank, swift code, correspondent account, other payment details.
We can see invoice samples of various formats. The most commonly used corporate form is the sender. In the absence thereof, information is printed on a plain sheet of paper.
Invoice: what is the order of its filling?
The document must necessarily contain the following data:
- Departure date.
- Link to export documentation - order numbers, invoice itself.
- The full name and address of the addressee.
- Full name and address of the addressee.
- If the addressee and the importer are not one person, the full name and address of the latter shall also be indicated.
- Exporting State.
- Country of origin.
- The state where the final destination is located.
- Air waybill numbers.
- Mandatory description of each product position.
- Consignor's visa, date of filling.
- Indication of international standardized delivery conditions.
Description of goods in the document
We continue to talk about filling out an invoice. Each item of goods in it must be described by a similar level:
- Product name.
- The main scope of its use.
- Serial number (if applicable).
- Harmonized tariff number (if there is information about it).
- The number of products.
- The material from which it is made.
- Numbers of position, item (if known).
- Type of packaging.
- Product weight.
- Area, volume of space occupied.
- Units.
- Unit price.
- The total cost of delivery.
In the list above is the minimum product information that can be indicated.
Product Description Requirements
What is this invoice? Always a complete description of the shipped products. It should answer four basic questions:
- What is it?
- What is it made of?
- What is the number?
- How will it be used?
The following breakdown is also required:
- Name of product.
- Unit price.
- Total cost.
- Nominal price.
- Manufacturer country.
Special Requirements for Product Description
Some shipping items require a specific description.
Textile:
- Percentage of the material (100% linen, 50% polyester / 50% cotton, etc.)
- The method of production of the material is woven, knitted.
- Who the product is intended for - men, women, children.
- The samples are labeled: MUTILATED SAMPLES. NOT FOR RESALE.
Presents:
- In the description - the wording Unsolicited gift.
- Full description and cost of products included in the presentation.
Clocks (desktop and wall) - the cost of a separate galvanic cell, case, moving components, natural stones (if any).
Chemical substances:
- Name, description (necessary for the classification of the substance).
- A mandatory mark as follows: “All chemicals in this consignment comply with TSCA regulations adopted by global standards. There are no components that violate TSCA regulations or its individual acts.”
- It can be limited to a brief label: "All chemical substances are not subject to control under TSCA."
All kinds of biological samples:
- The origin of the tissue is human, animal, etc.
- Reason for departure - testing, experiment.
- The method of transportation of the sample.
- Shelf life.
- A copy of the export / import permit or its number.
Invoice Packing
A shipped original document with five copies is usually attached to the shipment. Note that at least one copy must always accompany the goods!
A place to store commercial invoices - an adhesive pocket on packages for international shipments. The air waybill usually also fits there.
It will not be superfluous to place another copy of the invoice inside the package.
Check
Before sending the goods with a commercial invoice, you must check the following:
- The presence of both one original and 5 copies of the document.
- The invoice must necessarily contain a full description of the entire contents of the cargo. If you have doubts that it is not comprehensive enough, then you still need not be too lazy to supplement the characterization with more specific data.
- In the commercial invoice must be spelled out the declared value of the entire contents of the goods. Please note that for customs services it is best to indicate it in the currency of the state of your addressee.
- In the case when you send two or more goods, it will not be superfluous to check the cost breakdown for each of the varieties of products. In this case, the total declared value for the entire shipment must also be indicated. If it is not, then ask the person in charge to calculate this value and enter it in the document.
- Although this fact is not mandatory for all shipments, we advise you to check the commercial invoice for the signature of the sender.This is the case when it is best to play it safe. If it is not needed, then the document will not be considered damaged. And if a visa is needed, but not put on time, then serious problems will already arise with the delivery.
Commercial invoice - an international document drawn up for various types of shipments. In Russia, there are no analogues of himself as well as of pro forma. It is wrong to consider a domestic invoice equivalent to an invoice. When filling out this document, it is important to be careful. In particular, check the detailed description of all goods placed in the parcel, container, their declared value, additional information for special products.
