Document background
The Commercial Invoice For Customs Purposes Only is a crucial document required for international trade transactions involving German customs procedures. It is specifically designed to facilitate customs clearance processes while clearly indicating that it does not represent an actual commercial transaction. This document is essential when goods need to be valued for customs purposes separately from their commercial transaction value, such as in cases of intra-company transfers, temporary exports, returns, or warranty replacements. The document must comply with German customs regulations, the Union Customs Code (UCC), and EU customs requirements, containing detailed information about the goods, their origin, value, and classification. It serves as a key reference for customs authorities in determining applicable duties and taxes, while maintaining transparency in international trade operations.
