Commercial invoice

What is Commercial invoice?

The final invoice issued at shipment and used by customs on both sides to assess duty and value. Its values, HS codes and product descriptions must match the packing list and bill of lading exactly — a discrepancy is one of the most common causes of clearance delay and demurrage.

At a glance

Category

Trade & logistics

Also known as

상업 송장

Korean term

상업 송장

Last reviewed

July 23, 2026

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