M3.1 The Commerical Invoice and Customs Invoice

Question 1

Why is a Customs Invoice CCI preferred to be used?

Answer 1

comment data elements are missing from the Commerical Invoice; country of origin, currently of sale and transportation charges.

Question 2

Who can complete the CCI

Answer 2

Exporter, Importer, ower of the goods or a customs broker

Question 3

What field(s) on the CCI have a direct impact to the Value for Currency Conversion (VFCC)

Answer 3

Fields 23 to 25

Question 4

What does Field 1 require on the CCI

Answer 4

VENDOR
name and address of:
a) the person selling the goods to the purchaser, or
b) the person consigning the goods to Canada.
Consigning = not sold at the time of export. Ie: goods
that will be sold at auction in Canada.

Question 5

What does Field 2 require on the CCI

Answer 5

DATE
1. date goods began their continuous journey to Canada.
continuous = direct and uninterrupted and broken only for reasons of transhipment. Transhipment occurs when goods pass through another country while enroute to Canada.

2. exchange rate for foreign currency conversion is based.

Question 6

What does Field 3 require on the CCI

Answer 6

OTHER REF - optional
may be used to record other useful information such as a commercial invoice number or purchase order number.

Question 7

What does Field 4 require on the CCI

Answer 7

CONSIGNEE
name and address of the party in Canada to whom the goods are shipped.
( party may or may not be the actual importer of the goods.)

Question 8

What does Field 5 require on the CCI

Answer 8

PURCHASER’S NAME/ADDRESS
- party to whom the goods are sold by the vendor.
- party shown in this field is the importer
- may also be identified as the buyer
* the importer is the party responsible for the payment of duties and taxes. The importer and the consignee can be two different companies.

Question 9

What does Field 6 require on the CCI

Answer 9

COUNTRY OF TRANSHIPMENT
country through which the goods are shipped on their way to Canada.
*Alternatively, this field is left blank when goods are not transhipped, such as goods shipped directly to Canada from the United States.

Question 10

What does Field 7 require on the CCI

Answer 10

COUNTRY OF ORIGIN
the country of origin of the goods is the country where the goods are grown, produced or manufactured, according to specific criteria.

Question 11

What does Field 8 require on the CCI

Answer 11

TRANSPORATION
mode of transportation used, for example, vessel, rail, etc. and the place from which the goods began their continuous journey to Canada.

Question 12

What does Field 9 require on the CCI

Answer 12

CONDITIONS OF SALE AND TERMS OF PAYMENT
terms and the conditions agreed upon by the vendor and the purchaser for the payment of the goods.

Question 13

What does Field 10 require on the CCI

Answer 13

CURRENCY OF SETTLEMENT
currency in which the vendor’s demand for payment is made.
where the currency is not Canadian, it must be converted to Canadian dollars.

Question 14

What does Field 11 require on the CCI

Answer 14

NUMBER OF PACKAGES
number is listed in this field, for example, 1, 3, 30, etc.

Question 15

What does Field 12 require on the CCI

Answer 15

1. The type of package, IE. skids, cartons, barrels, or boxes.
2. The marks and numbers imprinted on the goods or the packaging, ie serial number or part number
3. general description and characteristics of the goods, iefor fresh strawberries
   The condition of the goods should also be provided, for example: remnants, discontinued lines, or used goods.

Question 16

What does Field 13 require on the CCI

Answer 16

QUANTITY
Unit of measure quantity of each item included in the description field ie 100 pairs / Shoes

Question 17

What does Field 14 require on the CCI

Answer 17

UNIT PRICE
value in the currency of settlement for each item specified in the description

Question 18

What does Field 15 require on the CCI

Answer 18

TOTAL
price paid or payable in the currency of settlement for the number of items recorded in the quantity field.

Question 19

What does Field 16 require on the CCI

Answer 19

TOTAL WEIGHT
both net and gross weights in the field.

Question 20

What does Field 17 require on the CCI

Answer 20

INVOICE TOTAL
total price paid or payable for all goods listed on the invoice and on any extra continuation sheet(s) if they were used
*Fields 10 and 15 must be completed so that duty and taxes can still be calculated.

Question 21

What does Field 18 require on the CCI

Answer 21

COMMERICAL INVOICE NO.
checked if any of Fields 1 to 17 are included on an attached commercial invoice. If so, the commercial invoice number must be noted.

Question 22

What does Field 19 require on the CCI

Answer 22

EXPORTER”S NAME AND ADDRESS
person or organization shipping the goods, if they are not the vendor.

Question 23

What does Field 20 require on the CCI

Answer 23

ORIGINATOR
Name and address of the company completing the invoice must be indicated if it’s not the Vendor.
This field may be left blank if this information is provided elsewhere on the invoice.

Question 24

What does Field 21 require on the CCI

Answer 24

AGENCY RULING
number and date of any CBSA ruling applicable to the goods being imported.

Question 25

What does Field 22 require on the CCI

Answer 25

Check box - checked if there are no items listed in Fields 23, 24 or 25.

Question 26

What does Field 23 require on the CCI

Answer 26

If completed the totals are INCLUDED in the TOTAL INVOICE amount and will need to be deducted for the VFCC
(i) transportation costs from place of direct shipment
(ii) construction,erection/assembly costs after importation.
(iii) export packing charges are *dutiable do not deduct!

Question 27

What does Field 24 require on the CCI

Answer 27

If completed the totals are NOT INCLUDED in the TOTAL INVOICE amount and will need to be added for the VFCC
(i) transportation costs from place of direct shipment
(ii) construction,erection/assembly costs after importation.
(iii) export packing charges

Question 28

What is the key difference between “to the place” and “from the place” of direct shipment?

Answer 28

Costs “to the place” are dutiable and the cost “from the place” are not dutiable.

Question 29

What does Field 25 require on the CCI

Answer 29

If completed by checking of the box, the amount are dutiable charges must be added to the TOTAL INVOICE (17)
1) Royaly payments
2) Purchaser has supplied good and service in the production of the goods.