<P> When used in foreign trade, a commercial invoice is a customs document . It is used as a customs declaration provided by the person or corporation that is exporting an item across international borders . Although there is no standard format, the document must include a few specific pieces of information such as the parties involved in the shipping transaction, the goods being transported, the country of manufacture, and the Harmonized System codes for those goods . A commercial invoice must often include a statement certifying that the invoice is true, and a signature . </P> <P> A commercial invoice is used to calculate tariffs, international commercial terms (like the Cost in a CIF) and is commonly used for customs purposes . </P> <P> Commercial invoices in European countries are not normally for payment . The definitive invoice for payment usually has only the words "invoice". This invoice can also be used as a commercial invoice if additional information is disclosed . </P>

Who is responsible for creating a commercial invoice