A commercial invoice is a document used in international trade that outlines the details of a transaction between a buyer and a seller. It typically includes information such as the names and addresses of both parties, a description of the goods being sold, their quantities, and the agreed-upon prices. This document serves as a proof of sale and is essential for customs clearance. In addition to facilitating the shipping process, a commercial invoice is also important for accounting and tax purposes. It helps both the buyer and seller keep accurate records of their transactions and can be used to calculate duties and taxes when importing goods into a country.