In Export Procedure the Invoice is the Main and Lead Document for any firm.
There are two types of invoices are prepared for the Export.
Proforma Invoice : Proforma Invoice is Prepared for the Export Consignment which is sent to the Consignee or Buyer for approval of the contract and after getting approval from the International buyer the party / Exporter has to prepare the Commercial Invoice to get accounted their Export Consignment.
Commercial Invoice : Commercial Invoice and Excise Invoice are Both Same. The Commercial Invoice has to prepare for the Export Cargo and Submission to Customs/ Excise Authority for the Export Clearance.
The Both Invoices are Prepared and Presented against Customs/Excise Authority for Clearance of Export.
The Invoice is cross verified for the Purpose of Value assessment and Export Declaration Purpose.
The Export firm has to monitor some of the points regarding Invoice i.e. Value , Description of Goods and Export Declaration Like the Export Charges terms of payment and other Commercial aspects.
Bhadresh Bhatt
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