1. What are the core elements that need to be included in an export invoice issued by a freight forwarder?

According to international trade practices and China's tax regulations, compliant freight forwarding export invoices must include the following elements:

• Complete service item description(such as?Ocean shipping?/?air freight?Fees, customs clearance fees, document fees, etc.)
• Full name of the freight forwarding company, tax ID, and registered address
• Customer company name and overseas address
• Clear breakdown of costs (main freight and additional charges must be listed separately)
• Currency Identification and Exchange Rate Benchmark Date (if involving foreign currency settlement)
• Instructions for the Application of Trade Terms (e.g., FOB/CIF, etc.)

2. What is the difference between a proforma invoice and a commercial invoice?

There are two types of invoices in?Foreign trade?In practice, they carry different legal effects:

• Proforma Invoice
  • For quotation and pre-clearance document review
  • Not eligible for tax deduction.
  • Please mark with the word "Proforma".
• Commercial Invoice
  • As the final settlement document.
  • Must comply with the tax regulations of the exporting country.
  • It must strictly match the information on the customs declaration form.

III. How to handle discrepancies between invoice amounts and freight costs in cross-border payments?

According to the latest foreign exchange regulations for 2025, the following handling method is recommended:

• When the difference between the actual payment amount and the invoice is ≤5%, provideBank exchange rate fluctuation certificate
• The excess discrepancy requires the reissuance of a proforma invoice for record.
• In cases involving refunds for overpayment or additional charges for underpayment, a separate document must be issued.Letter of Explanation for Balance Adjustment

IV.?Tax Refund?What kind of freight invoice is required?

Invoices eligible for tax refund must meet the following requirements:

• The invoice title must exactly match the buyer in the export contract.
• Clearly mark the words "Export Goods Transportation Service".
• Include the completeBill of Lading Number/Air Waybill Number
• The issuance date should be no later than?Customs Declaration?The next 90 days
• Additional requirement starting from 2025: Must be linked.E-port manifest number

V. How to Avoid Tax Risks in Cross-Border Invoicing?

Based on our hands-on experience with Fortune 500 companies, we recommend:

• Confirm the invoice certification requirements of the destination country (e.g., Middle Eastern countries require chamber of commerce certification).
• Keep the completeService Process Credential Chain(including emails, delivery receipts, etc.)
• For invoices under DDP trade terms, they must be listed separately.Amount of prepaid import duties
• Update regularlyHS Code Corresponding Tariff Rate Table

6. Are electronic invoices universally accepted in international freight transportation?

Industry Status as of 2025:

• China Customs has fully acceptedElectronic invoice in OFD format
• The EU requires that PDF invoices must includeQualified Electronic Signature
• Some states in the U.S. still require original paper invoices.
• It is recommended to adoptDual-track system: E-invoice + paper copy

7. Is value-added tax (VAT) applicable to freight forwarding service invoices?

According to the revised VAT law regulations of 2023 (still applicable in 2025):

• Transportation services entirely conducted outside the territory.Exempt from value - added tax
• Domestic transportation services are subject to a 6% levy.
• Hybrid services must be provided in accordance with...Reasonable proportion splitTax calculation
• Must be preserved.Transport Route Proof DocumentFor reference