What key details are typically included in a "commercial invoice"?

A commercial invoice is an essential document in international trade and customs that provides critical details about the transaction between the seller and the buyer. This document typically includes a detailed description of the goods being sold, such as their nature, quantity, and value. Additionally, it outlines the sales terms, which can encompass payment terms, delivery terms, and any other conditions agreed upon by the parties involved.

In contrast, focusing solely on the seller's contact information does not encompass the full scope of a commercial invoice, which serves as a comprehensive declaration of the goods and transaction. Similarly, a buyer's payment history is not relevant to the commercial invoice itself; instead, it pertains to the buyer's financial interactions, which are not typically documented in this context. Lastly, while a commercial invoice might indicate the value of goods, it does not generally list import duties and taxes, which are usually documented separately in customs declarations or other tax-related documents. Thus, option B accurately reflects the foundational elements of a commercial invoice.