The commercial invoice is one of the most important documents in international trade and ocean freight shipping. It is a legal document issued by the seller(exporter) to the buyer(importer) in an international transaction and serves as a contract and a proof of sale between the buyer and seller. Commercial invoices are often used by Customs to determine the true value of goods when assessing duties.
商業發票是國際貿易和海運中最重要的文件之一。它是國際交易中賣方（出口商）向買方（進口商）簽發的法律文件，是買賣雙方之間的合約和銷售憑證。海關在評估關稅時，通常使用商業發票來確定貨物的真實價值。
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