Question

Difference between consular invoice and customs invoice

Answer 1

   An invoice is a document (authenticated hardcopy) that specifies terms and conditions of a sales transaction between a seller and a buyer.  They contain details regarding the quantity, type and description of the goods, cost, perhaps parties involved, addresses and other details.  It is prepared by the manufacturer or exporting company that is the seller.
 
   When a sales transaction is between two countries with customs duties and import export laws between them, we have consular invoice and customs invoices. International trade laws and the importing country customs laws need these invoices to be prepared and sent along with the goods (shipment).

  Consular invoice is prepared by the consulate office in the country of export. They receive the commercial invoice from the exporter. They verify the details like cost etc. and then prepare a new authentic invoice. This consular invoice is accepted by the customs dept. of the importing country. They do not accept the commercial invoice directly from the exporter. This is often an additional tab (control) on imports to a country. The consulate also charges money for this certification.

  In some countries the customs (at the port of import) require that their own format (form) be used for providing all details of the transaction. If the invoice is prepared in that format only, they allow import. This is called customs invoice. Instead of regular commercial invoice (format owned by seller), this invoice is sent along with the goods and to the customs. The format of the customs dept. allows them to charge and assess the correct customs duties and taxes.  This form could evolve from time to time.  This invoice is prepared by the seller.