"Countries that require consular invoices also require commercial invoices as proof of the export shipment....

...It is to discourage double invoicing whereby the importer presents one invoice for customs duty but pays the exporter a larger sum"

Documentation for Export - When a firm sells its goods abroad, it must arrange for each export shipment to be accompanied by various documents.

Depending on the country to which the goods are being sent, these documents will include some or all of the following: consular invoice, commercial invoice, certificate of

origin, bill of lading, packing list, health certificate, import license, and insurance certificate.

In general, their purpose is to provide the foreign Customs authority with a complete, detailed description of the goods so that the correct import duty can be levied. Sometimes they are required for the administration of exchange control regulations or import quotas

...and depending on the product, to safeguard public and animal health and prevent the spread of plant diseases. Statistical information about a country's imports is also based on these documents.

Failure to complete the forms properly may lead to a fine and/or unnecessary delay in clearing the goods through foreign Customs. If the information given is found false, heavier fines may be imposed and/or the goods confiscated.

The preparation of such documentation is one of the tasks of an export firm's or of a shipping agent, known as a "freight forwarder", whose services may be employed for a fee. In addition to the documents required by the foreign country, the exporter must also provide an export declaration.

3. To record transfer of title from the seller to the buyer when payment for the goods takes place. Airlines use what is called an Air Waybill.