Document background
The Commercial Invoice & Packing List is a fundamental document in international trade, particularly under Canadian jurisdiction. It is required whenever goods are being exported or imported, combining the essential elements of a commercial invoice (pricing, terms, parties) with detailed packing information required for shipping and customs purposes. This document serves multiple stakeholders: customs authorities use it for duty assessment and regulatory compliance, banks rely on it for payment processing, and logistics providers need it for handling and transportation. The document must comply with Canadian Customs Act requirements and international trade standards, including accurate declaration of goods, values, and packaging details. It's particularly crucial for cross-border transactions where it serves as evidence of the commercial transaction and supports customs clearance processes.
