The commercial invoice is one of the cornerstone documents of any foreign trade operation. For Costa Rican customs it's a source of fiscal, valuation and cargo-control information. An incomplete or incorrect invoice is a frequent cause of rejections, unnecessary inspections and even cargo seizure. That's why it's essential to know the fields that cannot be missing and how to fill them in.
In this guide
Minimum mandatory information
- Exporter or seller details: name or company name, full address, country and tax ID number.
- Importer or buyer details: exact name or company name (must match the declarant on the DUA), legal ID, address and country.
- Invoice number and date: unique, sequential and in legible format.
- Country of origin of the goods: essential for correctly applying tariff preferences under free trade agreements.
- Detailed description of the goods: generic terms like "spare parts" or "samples" are not enough; specify nature, composition, use and model if applicable.
- Tariff code (HS): recommended at least at the six-digit subheading level; even if the exporter isn't required to, including it speeds up validation.
- Quantity of units and unit of measure: kilograms, liters, pieces, meters, etc., per the International System of Units.
- Unit price and total value per line: in the transaction currency; if different from the US dollar, state the exchange rate.
- Total invoice value: the sum of all lines, clearly identified.
- Incoterms and place of delivery: they define how costs and risks are split between buyer and seller (e.g. FOB, CIF, EXW). If in doubt, see our Incoterms guide.
- Payment terms and currency: stated explicitly.
- Exporter's signature and stamp: although some electronic regimes relax this, the signature attests to the content.
Practical tips
- Don't mix goods with different regimes or that travel in separate shipments on the same invoice.
- If the cargo includes complimentary items or samples with no commercial value, declare them as such, with their estimated value for customs purposes, stating "Samples of no commercial value – not for resale".
- For perishable goods or items subject to special permits (health, agriculture, safety), make sure the invoice describes exactly what the permit covers.
Carefully reviewing every field before customs submission not only prevents rejections: it also protects the company from adjustments to the taxable base and from penalties for inaccurate declarations.
Written by: Operations Department, VS Logistics S.A.
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