Contents:

1. Invoice number and date of issue.

2. Name and post address of exporter and importer.
If shipper "A" stated in Bill of Lading differs from exporter "B" stated in commercial invoice there are the following solutions:
- to state in Bill of Lading in box "Shipper": M/s "A" of/on behalf of/as agent of M/s "B".
- to present written explanation on matter from Shipper "A".
If consignee in Bill of Lading differs from buyer in commercial invoice it's not acceptable. Exception: Bill of Lading issued "to order". If actual consignee who will take delivery of cargo differs from buyer stated in commercial invoice it's not acceptable. Only real consignee should be stated in commercial invoice as buyer.

3. Contract number and date.
It's admitted to state contract without number but with date as well as contract without date but with number. Custom understands it as contract only if words "contract" or "agreement" are mentioned.

4. Terms of delivery.
The best way to state: "CIF <Destination>" (not just "CIF). If terms of delivery are "FOB" (or similar) then freight and insurance should be stated also.

5. Kind of Cargo.
Detailed cargo name and description e.g. not just "Molson" but "Beer 'Molson' alc. 7.3% in bottled 0.330 ml"

6. Russian Custom Cargo Code.
This item is most difficult to understand but very essential for Russian Customs. It's a 9 character cargo code which is contained in the large Custom Cargo Code reference book. This book is usually not available at exporter side but cargo code can be advised to exporter by consignee when signing a contract.

7. Marks and numbers.
All marks and numbers stated in commercial invoice must strictly correspond to marks and numbers stated in Bill of Lading. It's better to state a container number.

8. Quantity.
Quantity of cargo, number of places, etc. stated in commercial invoice must be strictly corresponding to the same stated in Bill of Lading.

9. Gross Weight, Value of Cargo, Currency of payment.
It's not acceptable just to state value of cargo without currency of payment which quoted by Central Bank of Russian Federation.

10. Exporter's stamp.
Invoice should be approved by exporter's stamp as well as any correction, amendments and additions which are made in text of commercial invoice.

Requirements: Commercial invoice to be printed (not written) on exporter's blank only and contain all data mentioned above. Invoice to be presented to our office in St. Petersburg (facsimile accepted).