Commercial invoice: It is an invoice by which the cost of goods is credited to the buyer’s account.
The list should include the following:
Date, name and address of the buyer and seller, order or contract number, quantity and description of goods, unit price, description of any agreed costs that are not included in the unit price, total value of goods, weight of goods, number of packages, marks and shipping numbers. Delivery terms and payment details
Shipping documents: The bill of lading is the document of the shipping contract, the receipt of the goods and the document of its ownership, and it is also a document that can be used as a support when claiming damage from the insurance company.
The details included in the bill of lading should include the following:
Description of the goods, trade marks or numbers, name of the carrier ship, mention of a word indicating the presence of the goods on the ship, ports of loading and unloading, name of the carrier of the goods, name of the recipient of the goods, name and address of the person who is notified of the arrival of the goods, The shipping cost is paid or payable at the destination. The number of original copies of the bill of lading issued, the date of issue.
Certificate of origin: It is a signed statement that indicates the origin of the product. The certificate of origin is prepared by the exporter or his representative, but in some countries, this certificate must be issued on a special form that contains the approval of an independent administrative organization (for example, the Chamber of Commerce).
Inspection certificate: specifies the inspection performed by an inspection organization. The mentioned authority examines the shipment quantitatively and qualitatively according to the shipping marks, weight, number of packages and presents its report.
Insurance certificate: It is a document that must be issued or signed by the insurance company or its representative or by the underwriters, and its date must be the same or before the date of shipment, and the amount of the insurance policy must be at least equal to the safe value of the goods.
The insurance certificate must:
– To be consistent with what is mentioned in the credit.
– Include all the risks mentioned in the credit.
– Match with other documents about the shipment and the description of the goods.
Customs declaration: It means a declaration of origin certified by a competent authority or authorities.
Declaration of entry or exit: It means any type of declaration that must be submitted to the customs authorities by the person responsible for transportation or his representative when the vehicle enters or leaves the vehicle and contains the necessary information related to the vehicle, the route of travel, Cargo, baggage and necessities, employees and passengers.
Goods declaration: It is any type of declaration that is prepared on the paper designated by the customs. In this declaration, the interested parties will specify the customs procedure that must be performed on the goods. They mention and specify the specifications that are necessary for the implementation of that method from the point of view of customs.
Declaration of origin: It is an appropriate description regarding the origin of the manufactured goods, which at the time of their issuance by the manufacturer, producer, supplier, exporter. Any other competent person is mentioned in the commercial invoice or any other document related to the goods.
Customs transit: It is a customs method by which goods are transported from one customs office to another under customs supervision.
Manifest: A company’s product list with a train or a caravan of trucks that has more than one bill of lading is called. In Farsi, it can be called the list of all goods, which contains all the detailed bills of lading related to the shipment. This total list is provided when the commercial shipment arrives at the destination customs.
Bill of lading: In international shipping terminology, the bill of lading is called Bill of Landing, and on the road and in the plane, C.M.R. A bill of lading is a document for transporting a unit or a party of goods as a recipient at the destination, which is issued by the transportation institution at the origin of loading the goods. The bill of lading contains the appearance of the goods, such as the number of packages, their number and mark, weight or container, sometimes the net weight or the amount and type of goods as stated by the sender. The recipient of the bill of lading receives the goods from the transport institution according to its provisions.
Summary Declaration: It is a special form indicating the summary of the cargo of a ship, an airplane or a convoy of trucks, in which the number of packages, weight of origin, destination, name of the ship or other means of transport, the number of cargo items are recorded in it and attached to the manifest. The customs submits in the summary declaration, after mentioning the details of the carrier and the details of the vehicle and the receiver, it is enough to write the attached manifest sentence…. on the page… pen.
Billing: When unloading goods from vehicles, special agents gradually write down the details so that they can be matched with the bill of lading and manifest later.
Bardaz: It is a covered place that does not have a wall on one or more sides, and the goods are kept there in order to be protected from snow and rain and regular sunlight.
Abandoned goods: The goods whose legal stay in customs or special warehouses has ended and have not been cleared are called abandoned goods.
Foreign exchange contract: It is a form that the exporter, when exporting goods from the country, submits to authorized banks with the notification of the customs to the bank, when the goods are exported from the country, a temporary contract is also issued for the temporary exit, which, if the goods are not returned within the specified period, it will be canceled. They consider it as export and prosecute the fulfillment of the obligation. Currently, a very simple commitment is sufficient for this purpose.
Cabotage: means transporting goods from one port of the country to another port and also from one customs to another customs, which is carried out through neighboring countries. Customs formalities are required for cabotage and there are two types of declarations, one of which is prepared when the goods leave the port or border, and the other when it enters the customs of the border or port.
Proforma: It is a purchase list that the seller issues as a sales proposal, or determining the value and terms of sale. This list must be approved by the relevant procurement and distribution center before selling the goods. Proforma is also called pre-invoice.
Currency statement: It is a bank document that shows the amount of currency transferred for the purchase of goods and its Rial equivalent and the date of its credit opening.
Customs Tariff: It is a table in which all goods are classified and in certain columns, the number of the corresponding chapter and row, the type of goods and the origin of customs duties are determined.
Carnet: Carnet is an international land transit document of goods that is issued at the origin, and according to which the goods pass through the countries between the way to the destination in transit, there is no need to perform transit formalities at the entry and exit border of each country.
A.t.A. Carnet: It is an international temporary entry document. If a person or a company imports goods as a temporary entry to participate in exhibitions or establish an exhibition, or imports samples to present to customers, according to this document, there is no need to perform customs formalities related to temporary entry. had
Payment methods in business transactions
These methods are divided into two main groups:
Methods where the seller’s risk is high but the buyer’s risk is low.
Methods where the buyer’s risk is high but the seller’s risk is low.
In the first method, the seller usually sends the goods and then receives the payment from the buyer, but in the second method, the seller receives the payment for the goods from the buyer before sending the goods.
Currently, the most common and important payment method in commercial transactions is the letter of credit method, which has special regulations known as the Uniform Regulations of Letters of Credit (UCP-600).
Definition of documentary credit: It is an obligation that the bank issuing the credit undertakes to pay the claims of the credit beneficiary or the seller in return for obtaining certain documents requested by the credit applicant. This payment is made either through a bill of exchange (B/E) or through a letter of credit (L/C).
B/E bill of exchange: written by the exporter or seller and sent through the beneficiary bank and accepted by the buyer or importer, and the exporter can receive the amount immediately by presenting this document to his bank. This is negotiable for you.
Letter of credit L/C: It is a form of contract by which the issuing bank, at the request of the buyer or importer, authorizes another bank called the broker bank to pay the maximum amount of credit if the seller submits the shipping documents of the traded goods. to do The broker bank then sends these documents to the buyer’s bank. A letter of credit cannot be traded unlike a bill of exchange.
USANCE L/C: USANCE means deadline, period, money interest, and in international trade, it means a guaranteed credit transaction. Usance cost is the same interest that the buyer of the goods (credit applicant) pays in addition to the price of the goods due to the deadline.
Finance: When the seller of goods refuses to accept Uzance letter of credit, usually the buyer requests a financial company to enter into the transaction and pay the amount of the transaction to the seller in cash, and at the due date of Uzance, the principal and interest of the amount will be collected from the buyer. get the goods These institutions are called Financer (financial provider or investor).
Other methods such as cash payment (T/T in Advance), Western Union, and Money Gram, which are very risky for the buyer and are usually not recommended.
Cargo insurance or goods transportation
Freight insurance or transportation of goods is an insurance whereby one party (insurance company) commits to the insurance premium received from the other party (the insured) if during the transportation of goods from one point to another as a result of the occurrence of risks Insurance, the goods are lost or damaged, or the insured incurs costs related to these risks, and compensates for the loss.
Types of cargo insurances: insurance for the transportation of goods, including domestic, export, import, transit, where the insured goods are moved by land, air, sea or combined.
Types of insurance coverage in transportation insurance:
Total loss condition: In this type of insurance, the total loss of the goods in one stage as a result of fire or complete drowning is covered.
Condition C: This insurance covers the following risks:
– Fire or explosion
– Getting stuck in the mud, hitting the sea floor, sinking or overturning the ship or vessel
– Overturning or moving out of the way of the ground vehicle
– Accident or collision of ship or vessel or other means of transportation with any foreign body other than water
– Unloading goods at the emergency port
– Sacrificing the goods in the course of public damage
– Throwing goods into the sea to lighten the ship
– General losses and rescue costs
– Shared responsibility in an accident
Condition B: In insurance with condition B, the insurer is obligated to compensate all the risks that are covered in condition C, including the damages caused by the risks as follows:
– Earthquake, volcano or lightning
– The entry of sea, lake or river water into a ship, vessel, cargo compartment, container or lift van
– The complete loss of any package of goods in a ship or vessel and the total loss of any package due to falling during loading or unloading of a ship or vessel
– Falling goods into the sea from the deck of the ship
In addition, in the product insurance under condition B, in addition to the risks mentioned in condition B, the risks of non-delivery, theft, theft, abrasion, rust, settling, breakage, chipping, tilting, scratching and impact and damage caused by rakes, falling fractions are also covered. will be accepted .
Deductible (Insurer’s share of damages): Damages caused by the risks mentioned in condition B, with the exception of damages caused by the risks covered in condition C and non-delivery, equal to three percent of the value of each damaged package are included in the deductible.
Condition A: This type of insurance is the most complete type of transportation insurance and is mostly used for sensitive and vulnerable goods and includes all risks except for excluded cases.
Exceptions (cases that are not covered by insurance):
– Ionizing radiation and contamination of radioactive materials caused by any fuel or nuclear waste
– Failure to accept the entry of the goods by the insured or preventing the entry of the goods by the country importing the goods
– Malpractice of the policyholder that has resulted in damage or destruction of the insured item
– Normal sitting and falling of the insured and risks similar to them, such as normal weight loss and wear and tear
– Loss, damage or cost due to insufficient and inappropriate packaging or preparation of the insured item
– Loss, damage or expense caused by an inherent defect or the nature of the insured item
– Loss, damage or expense resulting from the use of any type of war weapon that works with energy, nuclear fission or other similar reaction or force and radioactive material.
– The lack of seaworthiness of the ship or ship or the suitability of the ship, ship, means of transport, container or lift for safe transportation of the insured
Explanation: The risks of war, strike, riot, riot, terrorism are among the exceptions of the insurance policy, and if an agreement is made between the insurer and the insured, these risks can be covered.

Customs trade terms
Customs: It is a government organization that is responsible for implementing customs laws, collecting import and export duties and taxes, performing import, transit and export formalities.
Customs duty: It is a right that is established according to the customs tariff and is assigned to goods and goods when they are imported or exported from the customs territory.
Customs formalities: all the operations that must be done by the interested parties and customs in order to export or import a product.
Transit: It is a customs method based on which goods are transported from one customs to another under customs supervision.
Clearance: It means the goods are released from the customs after completing the customs formalities.
Customs declaration: Mentioning the full specifications of the goods in the customs declaration is called.
Cabotage: means transporting goods from one point to another in a country by sea or border rivers.
Customs Affairs Law: It consists of 60 articles that are implemented in the country’s customs offices. The executive regulations of this law have 397 articles, in which various customs procedures related to import, export, customs formalities, evaluation, clearance, violations, customs smuggling, customs disputes and Other customs issues have been explained.
Abandoned goods: The allowed period of stopping goods imported to the customs is four months after the date of delivery of the declaration and issuance of the warehouse bill. If customs formalities are not applied for during this time, the goods are considered abandoned; This deadline can be extended up to another 4 months upon the request of the property owner on the condition of paying the storage fee.
Customs agent: Customs agent refers to a person (real or legal) who performs the customs formalities of goods belonging to other persons on behalf of that person in customs. This natural or legal person must receive a royalty license from the customs.
Customs Tariff: It means receiving customs fees and duties that are imposed on each product. For example, when they say that the import tariff for television is 30%, it means that the source of customs duties and taxes for this product is 30%.
“Tariff” means the product classification table in the book of export and import regulations, which is its foreign term (Nomenclature). For example, when they say that the TV tariff is 85/15, it means that TV is placed in chapter 85 and row 15 in the international product classification system.
Harmonized Commodity Description and Coding System (HS): The HS system or the Harmonized Commodity Description and Coding Classification Table was approved in 1983 and became effective in 1988, and is a multipurpose classification that has 21 parts, 96 chapters, 1,241 main numbers, and 5,109 assigned numbers. It is found for goods. In the HS system, instead of sub-numbers, one hyphen and two hyphens are used, and all these rows are assigned a coordinated system code.
Preferential tariffs: In order to create incentives and establish facilities for the import and export of goods, a lower limit of customs duties is determined and applied for a group of countries, which is called a preferential tariff.
Exchange rate: In order to calculate the value of goods for payment of customs duties and taxes, the value of goods invoiced in foreign currency must be converted into Iranian Rials, and the exchange rate for customs calculations is the official exchange rate in the country, which is announced by the central bank every day. will be