Image credit DHL.

Image credit DHL.

ZIMSEC O Level Commerce Notes: Export Invoice

Export invoices

  • Prepared from various invoices for goods purchased and expenses incurred (on transportation and warehousing of goods)
  • Summarises the goods bought and expenses incurred.
  • Copies of the original invoices received from suppliers of goods and services are attached to the export invoice for reference.
  • Accompanies the goods when being exported.
  • The copy is attached to the bill of lading.
  • Form part of the documentary credit.
  • Speed up checking and clearing of goods by customs authorities.
  • Contains:
  • a summary of details of goods that is the types and quantities.
  • Marking or numbers on crates or packages.
  • Name of vessel carrying the goods.
  • When and where the invoice was issued.
  • Freight charges or dock dues.
  • Insurance costs.
  • Names and addresses of importer and exporter.
  • Signature of exporter who compiled the invoice.
  • Unit price for and total amount payable on goods to be exported.
  • Terms of payment e.g. free on board (FOB)
  • Cost, insurance and freight (CIF)

To access more topics go to the Commerce Notes page.

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