Commercial Invoice

The commercial invoice is the central document in an export or import transaction. It typically shows the seller's and buyer's names and addresses, invoice number and date, description of goods (often with HS codes), quantity, unit price, total value, currency, the Incoterm (for example CIF or FOB), payment terms, shipping marks and the LC number if applicable.

It serves several purposes:

• It is the basis for payment and for presentation under an LC or documentary collection. Under UCP 600, the description of goods in the invoice must correspond with the description in the LC, and it must be issued by the beneficiary and made out in the name of the applicant.
• Customs authorities use it to determine the customs value and duties and for import and export statistics.
• Banks use it to verify that foreign exchange payments match genuine trade, which is important for foreign exchange control and for detecting under- or over-invoicing used for capital flight or money laundering.

A proforma invoice, issued before the sale as a quotation, is often used by importers in Nepal to apply for an LC or foreign exchange facility, while the final commercial invoice accompanies the shipment.

वाणिज्यिक बीजक निर्यात/आयात कारोबारको मूल कागजात हो। यसमा विक्रेता र क्रेताको नाम-ठेगाना, बीजक नम्बर र मिति, सामानको विवरण (HS कोडसहित), परिमाण, एकाइ मूल्य, कुल मूल्य, मुद्रा, इन्कोटर्म, भुक्तानी सर्त र आवश्यक भए प्रतीतपत्र नम्बर हुन्छ।

प्रयोजन:

• भुक्तानी र प्रतीतपत्र/कागजाती सङ्कलनमा प्रस्तुतिको आधार; UCP 600 अनुसार बीजकमा सामानको विवरण प्रतीतपत्रसँग मिल्नुपर्छ र लाभग्राहीले निवेदकको नाममा जारी गर्नुपर्छ।
• भन्सारले भन्सार मूल्याङ्कन, महसुल र तथ्याङ्कका लागि प्रयोग गर्छ।
• बैंकले विदेशी मुद्रा भुक्तानी वास्तविक व्यापारसँग मेल खान्छ कि भनी जाँच्छ, जसले न्यून/अधिक बीजकीकरण पत्ता लगाउन मद्दत गर्छ।

बिक्रीअघि जारी हुने प्रोफर्मा इन्भ्वाइस प्रतीतपत्र वा विदेशी विनिमय सुविधाका लागि आवेदन दिन प्रयोग हुन्छ।