Commercial Invoices

A commercial invoice must be provided to accompany any shipment that is not a

document.

This applies equally to commercial shipments, samples & gifts. Even if your shipment
has no commercial value, it must be accompanied by a Commercial Invoice. You may
put an appropriate value, and declare on the invoice that shipment is of no commercial
value, and that the value declared is for customs purpose only.

How To Prepare An Invoice

In case you do not already have an invoice ready, you may use the blank form on our
website and insert the required information. To use our sample form click here.
Please complete all relevant fields and print out. You should then sign and date the
invoice.

Guidelines For Preparing Commercial Invoices

Following these simple guidelines will help you ensure the trouble-free and timely
delivery of your shipments.
An invoice accompanying your international consignment serves as the commercial
statement or declaration of the contents, value and a number of other elements relevant to
the transaction. This information will be used for both security and Customs purposes.

Who should prepare the invoice?

Whoever provides the information in the invoice is responsible for its accuracy. For this
reason and the possible legal consequences, a member of First Flight Canada’s staff
should never produce an invoice, even on your behalf. It is advisable that a designated
officer of your company prepares the invoice.

Using your company's letterhead paper is a good idea

It is not mandatory for invoices to be produced on company stationery, but invoices on
letterhead paper are generally considered to be more credible than those on plain white
paper.

A correct and appropriate title is important

A number of commonly used titles are not accepted by many authorities, which expect to
see the 'genuine' or 'legitimate' invoice. Terms like 'Pro Forma' should be avoided at all
times. Customs authorities reserve the right to reject such invoices as not fulfilling the
criteria for declaration/entry purposes.
Don't forget the details
Full address details for both the exporter (shipper) and the importer (recipient) should
contain, in addition to the correct name and address, as much relevant detail as possible.
This would at least include the following:

a. Phone and fax numbers (including country codes and area codes),
b. If you are shipping to USA & the shipment value exceeds US $ 200, the Tax ID
number (if the receiver is a company), or the Social Security Number (if the
receiver is an individual),
c. Registration numbers with Customs if any, and so on.

Exporting From Canada

All shipments being exported from Canada and valued above CAN $ 2,000 require a
declaration from the exporter in Form B-13A. You can access this Form here

Exporting Certain Items to The USA

All food items & items of medicinal / cosmetic / toiletry use being shipped to the USA
need to be accompanied by a FDA Prior Notice Confirmation. If you are not registered
with the FDA for Prior Notice submissions, and would like us to prepare the Prior Notice
for you, please click here
Clearly describe all the contents of your shipment

The description of the goods you are shipping must be clear, meaningful, complete and
accurate. That means more than just brand names and/or catalogue numbers, and must
cover the entire contents of the shipment. If the HS Code - the Harmonised Tariff Code
used by Customs to categorise goods - is known, it should be mentioned here. This will
ensure that a correct declaration is made to Customs, both at export and import. You can
make a formal application to the Customs authorities to obtain a binding notice
classification for your goods.

Where were the goods made?

The origin of the goods, defined as where the goods were produced or manufactured, is a
required piece of information and should be mentioned at all times.

What are 'INCO' terms?

The 'INCO' terms, or International Commercial Terms, refer to different conditions under
which a shipment is shipped to the receiver. They not only govern exactly when the
ownership of the goods changes and under what conditions, but who will pay for duties,
taxes, transportation costs, etc. They are typically expressed as a three-letter acronym
based on a short description, such as FOB (Free On Board), CNF (Cost and Freight) and
CIF (Cost, Insurance and Freight).

Refer to the Airway Bill number

Reference to the physical shipment by mentioning the specific Airway Bill number is
always helpful and provides additional proof as to what goods are covered by the invoice.

True values are vital

The value on the invoice must be realistic and reflect the true market value of the goods
being shipped. Even when sending unsolicited samples to potential customers, the value
must reflect the value of that shipment as if it was being sold to them. For shipments with
multiple content types, the values and the number of units of each must be broken down.
In some cases, Customs may ask for proof of payment of the invoice to provide
additional evidence that the invoice values shown are accurate.

Shipping cost

Stating the amount of the shipping cost and detailing whether or not it is charged to the
recipient is not only mandatory in a number of countries, it contributes to a correct and
compliant declaration to Customs.

Sign and date it

A date and a signature complete the invoice. Signing states the information contained in
the invoice is correct. The signature can also be accompanied by a phrase such as "I
hereby certify the above information to be truthful and correct". Invoices are generally
signed and dated by a designated officer of the company.

If You Have Any Doubts

If you think there may be a special customs clearance requirement for the country you are
sending your shipment to, please feel free to call us and we will provide appropriate
guidance. And if anything else is unclear, please call us - we're at your service and will be
glad to help!

And Finally…
Please note that the above tips are meant as general guidelines only and should not be
taken as authoritative advice. We have based these guidelines on the majority of
worldwide customs regulations, but these can vary depending on the country and can also
change without notice.