Manufacturer's Invoice

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📖 Detailed Explanation

A Manufacturer's Invoice is an invoice issued directly by the manufacturer of the goods to certify the origin, production cost, and value of the goods. In foreign trade, it is commonly used for customs valuation, anti-dumping investigations, or preferential tariff treatment in the importing country. Unlike a commercial invoice, a manufacturer's invoice is issued by the producer rather than the exporter and typically does not show profit, reflecting only the ex-factory price. Usage scenarios include: the importing country requires proof of origin, customs suspects low-price dumping, or a letter of credit requires the manufacturer's invoice as one of the documents. Precautions: The manufacturer's invoice must be consistent with the commercial invoice in content, but the price may differ; if used for customs clearance, ensure the information is authentic to avoid being deemed as dumping due to low price. The difference from a proforma invoice is that a proforma invoice is an informal invoice used for quotation or applying for a letter of credit, while a manufacturer's invoice is a certification document after an actual transaction. The difference from a customs invoice is that a customs invoice is filled out by the importer, while a manufacturer's invoice is issued by the producer. In summary, a manufacturer's invoice is a supplementary document used for specific regulatory purposes.

📝 Examples

1. When exporting steel to the United States, the importer requires us to provide a manufacturer's invoice to certify the origin and ex-factory price, facilitating customs anti-dumping duty assessment. (Used for anti-dumping investigations) 2. According to the letter of credit terms, the beneficiary must submit a commercial invoice, packing list, and manufacturer's invoice, among which the manufacturer's invoice must be issued by the producer and marked 'Original'. (Used for letter of credit document presentation)

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