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Glossary Commercial Invoice

Commercial Invoice is a trading invoice used by an exporter to sell goods to an importer, which is one of the major shipping documents used for customs and taxation purposes. In other words, commercial invoices are used for trading with respect to public invoices that are filed for import country authorities for customs and taxation purposes, and can be classified into shipping invoices and proforma invoices. Among these, a shipping invoice is often referred to as an invoice or a commercial invoice.
Source : National Logistics Information Center of Korea