主要ポイント
- Description must match the tariff classification and the physical goods.
- Incoterm, named place and currency must appear explicitly.
- Values must reconcile with the packing list and transport document.
Required content
Seller and buyer details, invoice number and date, contract or order reference, full goods description, quantity, unit price, total value, currency, Incoterm with named place, country of origin and payment terms.
Customs consequences
The invoice drives valuation. Discounts, commissions, freight and insurance treated inconsistently with the declared Incoterm are common audit findings, and corrections after clearance are costly.
Consistency across the set
Quantity, description, marks and origin must be identical on invoice, packing list, transport document and certificates. Inconsistency is the single most common trigger for documentary examination.
確認事項
- Description matching the tariff classification used on the declaration
- Incoterm with named place and currency stated
- Quantities and values reconciling with the packing list
管理すべきリスク
- Undeclared additions to value discovered on audit
- Description too generic for the customs classification claimed
- Origin stated inconsistently with the certificate of origin
よくある誤り
- Using a proforma invoice for clearance
- Omitting the Incoterm or the named place
- Rounding quantities so they no longer match the packing list
よくある質問
Is a proforma invoice acceptable to customs?
Generally not for final clearance. It is used for offers, payment applications and pre-clearance estimates; the final commercial invoice is required for the declaration.
Who is responsible for invoice accuracy?
The seller issues it, but the importer is responsible for the declaration built on it, so the buyer should review it before clearance.