Documents
Commercial invoice
The seller's final invoice for the goods, used by customs in China and at destination as the basis for the customs value.
In four languages
The commercial invoice is the key document for export and import clearance. It should show the seller and buyer with full addresses, a clear description of each item including material, use, brand and model, the HS code, quantity, unit price, total value, currency, the Incoterm with a named place, and the country of origin. Quantities, weights and package counts must match the packing list and the bill of lading. In the UAE, invoices for the local market worth AED 10,000 or more must be attested online by the Ministry of Foreign Affairs, which the importer or its broker does in the UAE. Example: an invoice that says only 'spare parts' will trigger questions, while 'steel ball bearings for washing machines, model 6203, 2,000 pieces' lets the broker classify and clear the goods quickly.
Questions
Does my commercial invoice need to be attested for the UAE?
Yes, if the goods are for the UAE local market and the invoice is worth AED 10,000 or more. The importer or its broker attests it online through the Ministry of Foreign Affairs system.
Can the supplier issue a lower invoice for customs?
No. A separate low-value invoice is illegal, can lead to penalties and seizure, and makes insurance claims impossible to settle at the real value. The invoice must show the true price.