A document, required by some foreign countries, describing a shipment of
goods and showing information such as the consignor, consignee, and
value of shipment. Certified by a consular official of the foreign
country, it is used by the country's customs officials to verify the
value, quantity, and nature of the shipment.
Customs Invoice is also known as commercial invoice which is a bill for
the goods from the seller to the buyer. Commercial invoices are utilized
by customs officials to determine the value of the goods in order to
assess customs duties and taxes.