What are common mistakes on invoices?
• The shipper assumes that a commission, royalty, or other charge against the goods is a so called nondutiable item and omits it from the invoice. • A foreign shipper who purchases goods and sells them to a United States importer at a delivered price shows on the invoice the cost of the goods to him instead of the delivered price. • A foreign shipper manufactures goods partly with the use of materials supplied by the United States importer, but invoices the goods at the actual cost to the manufacturer without including the value of the materials supplied by the importer. • The foreign manufacturer ships replacement goods to his customer in the United States and invoices the goods at the net price without showing the full price less the allowance for defective goods previously shipped and returned. • A foreign shipper who sells goods at list price, less a discount, invoices them at the net price, and fails to show the discount. • A foreign shipper sells goods at a delivered price but in
