Malaysian Import Export Customs Documentation
The owner or agent or person in control of the carrier or of the goods is made responsible for all the goods so reported until the customs declaration has been duly processed and the goods are released form customs control.

This means every item of the cargo as listed in the manifest must be accounted for and balanced with the customs declaration. Accountability of exports by vessel or aircraft is through the outward manifest. It is a legal obligation imposed on the owner or agent of any vessel of aircraft to comply with.... Read More

Commercial Invoice
Commercial Invoice is the export firm's invoice, addressed to the foreign importer describing the goods shipped and the total price that it must pay. However, some countries require the commercial invoice to be prepared on their own forms. Such forms are sometimes called customs invoices.

Countries that require a consular invoice also require a commercial invoice as additional proof of the details of the export shipment. Countries that do not require a consular invoice, uses the commercial invoice as the document upon which the import duty is based. - To learn the Secrets of International Trade - Click Here