Our glossary simplifies common industry terms in freight and logistics into clear, easy-to-understand explanations.
商業發票（Commercial Invoice）是出口商向進口商開立的正式文件，記錄交易細節，包括貨物名稱、數量、單價、總價、貿易條款及付款方式。商業發票不僅是付款依據，也是清關過程中的必備文件之一。
海關會依據商業發票核算進口稅費，若資料不符，可能導致貨物延誤或罰款。對出口商而言，準確填寫商業發票能保障交易合法性，避免爭議。隨著跨境電商發展，商業發票亦逐步數位化，提升了通關效率與透明度。
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