FEATURES OF A PROPER INVOICE

IMPORTERS, YOU are required to provide proper invoices to Customs when presenting goods for examination. This could reduce or prevent delays during clearance.

1.The name of the supplier, consisting of contact details, including an address.

2. The name of the buyer/importer, along with contact details, including an address.

3. An order number of reference, on correspondence between the supplier and buyer/importer.

4. The country of origin as well as the expected country of final destination.

5. Terms of payment – an accurate description of the terms of payment should be given (Open Account, No Funds, Letter of Credit, Bill of Collection, Cash on Delivery).

6. Currency of Sale – the currency used in the purchase of the goods should be stated on the invoice.

7. Terms and condition of delivery – FOB (Free on Board), CIF (Cost, Insurance and Freight Paid, FOA (Free on Air), CFR (Cost and Freight Paid, CIP (Carriage and Insurance Paid).

8. A complete and clear description of the imported goods (including brand marks); each item should be identified in sufficient detail to allow for its recognition and for its correct classification under the Customs Tariff.

9. The packing details must be represented on the invoice, unless a separate packing list is provided.

10. The external dimensions, cubic capacity, weight, numbers and content of each package shipped.

11. Quantity and unit price – the quantity and unit price for each commodity should be stated. If discounts are granted it should also be clearly stated on the invoice.

12. Packing, freight, other specific costs, insurance – these charges should be stated in as much detail as possible.

13. Total invoice amount – a grand total of the prices for all commodities should be stated.

Importers, if during the verification process, it is revealed that any invoice or any other document submitted to Customs was falsified, you can be liable to a penalty of JA$500,000.00, or three times the value of the goods to which the offence relates, whichever is greater.

A complete and clear description of the imported goods (including brand marks); each item should be identified in sufficient detail to allow for its recognition and for its correct classification under the Customs Tariff.