The International Commercial Invoice is an essential document in Pakistan's international trade framework, serving as both a customs declaration and a comprehensive record of an international sale transaction. It is required whenever goods are exported from or imported into Pakistan, providing detailed information about the parties involved, goods being traded, pricing, payment terms, and shipping arrangements. This document must comply with Pakistani legislation including the Sales Tax Act 1990, Customs Act 1969, and Foreign Exchange Regulation Act 1947, while also meeting international trade standards. The invoice plays a crucial role in customs clearance, tax documentation, foreign exchange transactions, and serves as evidence for banking purposes, particularly in letter of credit operations.
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1. Invoice Header: Contains invoice number, date, and type of invoice (commercial)
2. Seller Information: Complete details of the exporter including name, address, tax registration numbers, and contact information
3. Buyer Information: Complete details of the importer including name, address, tax registration numbers, and contact information
4. Shipping Details: Information about delivery terms (Incoterms), shipping method, port of loading/discharge, and estimated delivery date
5. Product/Service Details: Itemized list of goods/services including description, quantity, unit price, and total amount
6. Financial Information: Subtotal, taxes, additional charges, and total amount in both numbers and words, currency specification
7. Payment Terms: Payment method, due date, bank details, and any special payment conditions
8. Declaration: Statement certifying the accuracy of the information and compliance with export/import regulations
1. Insurance Information: Required when insurance is arranged by the seller or specific insurance details need to be documented
2. Certificate of Origin Reference: Include when preferential trade treatment is being claimed or when required by the importing country
3. Special Handling Instructions: Required for goods that need specific storage, transport, or handling conditions
4. Letter of Credit Details: Include when payment is being made via letter of credit
5. Export License Details: Required for controlled or restricted goods requiring special export permissions
1. Detailed Packing List: Itemized list showing how goods are packed, including package numbers, weights, and dimensions
2. Product Specifications: Detailed technical specifications of products when required
3. Quality Certificates: Copies of relevant quality certifications or inspection reports
4. Country of Origin Certificates: Supporting documentation proving the origin of goods
5. Banking Documents: Copies of relevant banking documents such as letter of credit or bank drafts
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