Page 13 - DMGT546_INTERNATIONAL_TRADE_PROCEDURE_AND_DOCUMENTATION

International Trade Procedures and Documentation

Notes 16. Description of Goods: The detailed description of goods being shipped is to be put in this
section. The description has to be the same as required in the export order/letter of credit.
If more than one types of goods are being sent, the description of each is required to be
given against the respective number and kind of packages.
17. Quantity, Rate and Amount: These columns must show the quantity and respective rates
of each item being exported and the total amount chargeable, both in figures and words.
The quantities and rates have to be the same as in the export contract.
18. Signature with Date: The invoice must in the end, have the signatures with date of the
exporter or his authorized representative. Unless this is done, the invoice will remain
incomplete and therefore ineffective.

At times, the importing buyer may ask for specific commercial invoices as per the customs/
requirements of their countries:
I. Consular Invoice: Some countries use consular invoice as a non-tariff barrier. Here, the
exporter is required to get the commercial invoice verified by the Embassy/Consulate of
the importer’s country in his (exporter’s) country. This certification is done by way of
seal/stamp from the Commercial section of the Embassy/Consulate on payment of the
requisite processing fee. For example, many of the Middle East countries require this
verification for their imports from India.
II. Legalized Invoice: Many countries require the exporter to get the commercial invoice
certified by the local chamber of commerce in the exporting country to verify the correctness
of the invoice. Once attested, this commercial invoice becomes legalized for the importing
country. For example, Mexico requires such legalized invoices for imports from India.

III. Customs Invoice: Here, the importing country requires the commercial invoice to be
prepared in its own prescribed format, usually for safeguard against dumping activity.
The information required is almost the same and the exporter is required to self-attest
such invoices. Examples of such countries are the US, Canada and Australia.

1.3 Packing List

This document provides the details of number of packages; quantity packed in each of them, the
weight and measurement of each package and the net and gross weight of the total consignment.
Net weight refers to the actual weight of the items and gross weight means the weight of the
items plus the weight of the packing material. In fact, it carries almost all the information as the
commercial invoice but for the rate and total amount. It excludes the financial part of the
transaction but concentrates on the physical and material part.
In cases where the shipment consists of one item in a single pack, the packing information may
be incorporated in the invoice itself. However, as a general trade custom, both the documents
are used irrespective of the size of the shipment.
The packaging list serves a useful purpose for the exporter while dispatching the consignment
as a crosscheck of goods sent. For the port personnel, it comes handy while planning the loading
and offloading of cargo. It is also an essential document for the customs authorities as they can
carry out the physical examination of cargo and conduct checks on the weight and measurements
of the goods smoothly against the declarations made by the exporter in the packing list.

Shipping Instructions: This document serves as a checklist of the exporter’s instructions to the
shipping company regarding a particular shipment.
Intimation for Inspection: This is the prescribed format for intimating the Export Inspection
Agency (EIA) inviting them to come to inspect the shipment.

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