Lucta do Brasil Comercial Ltda.
All invoices issued to Lucta do Brasil Comercial Ltda. must necessarily and obligatorily include the following particulars:
Lucta Grancolombiana S.A.S.
For tax purposes, the issuing of invoices referred to in article 615 of the Tax Statute of Colombia consists of submitting the original invoice, including the following information:
When the invoice is issued, the requirements of the literals a), b), d) and h) must be previously printed by lithographic, typographic or similar industrial techniques. When the taxpayer uses a computer or cash register invoicing system, the printing performed by such means is understood to have fulfilled the requirements for prior printing. The invoicing system shall number the invoices consecutively and the means necessary for its verification and inspection shall be provided.
All invoices issued to Lucta, S.A. must include, without exception, the following details:
For suppliers from the EU, the VAT identification number (intra-Community operator number) must be included.
The date of completion of the transactions is the date when the corresponding VAT is due.
All the necessary details to determine the taxable base and its amount must be recorded, as well as the unit price of the product before applicable taxes and/or discounts.
Where various operations are included in the same invoice, the taxable base corresponding to the following transactions shall be recorded separately:
(i) transactions which are exempt from VAT or not subject to VAT and transactions where this is not the case.
(ii) transactions wherein the person liable to VAT is the recipient (i.e. applying the reverse charge mechanism) and transactions where this is not the case.
(iii) transactions subject to different VAT rates.
Details of Lucta, S.A.:
Lucta USA LLC
A commercial invoice, signed by the seller or shipper, or their agent, is acceptable for CBP (U.S. Customs and Border Protection) purposes if it is prepared in accordance with Section 141.86 through 141.89 of the CBP Regulations, and in the manner customary for a commercial transaction involving goods of the kind covered by the invoice. Importers and brokers participating in the Automated Broker Interface may elect to transmit invoice data via the Automated Invoice Interface or EDIFACT and eliminate the paper document. The invoice must provide the following information, as required by the Tariff Act:
If the merchandise on the documents is sold while in transit, the original invoice reflecting this transaction and the resale invoice or a statement of sale showing the price paid for each item by the purchaser shall be filed as part of the entry, entry summary, or withdrawal documentation.
The invoice and all attachments must be in the English language, or shall be accompanied by an accurate English translation.
Each invoice shall state in adequate detail what merchandise is contained in each individual package.
If the invoice or entry does not disclose the weight, gauge, or measure of the merchandise necessary to ascertain duties, the importer of record shall pay expenses incurred to obtain this information prior to the release of the merchandise from CBP custody.
Each invoice shall set forth in detail, for each class or kind of merchandise, every discount from the list or other base price that has been or may be allowed in fixing each purchase price or value.
When more than one invoice is included in the same entry, each invoice with its attachments shall be numbered consecutively by the importer on the bottom of the face of each page, beginning with number 1. If an invoice is more than two pages, begin with number 1 for the first page of the first invoice and continue in a single series of numbers through all the invoices and attachments included in one entry. If an entry covers one invoice of one page and a second invoice of two pages, the numbering at the bottom of the page shall be as follows: Inv. 1, p.1; Inv. 2, p.2; Inv. 2, p.3, etc.
Any information required on an invoice may be set forth either on the invoice or on the attachment.
1. Separate Invoice Required for Each Shipment. Not more than one distinct shipment from one consignor to one consignee by one commercial carrier shall be included on the same invoice.
2. Assembled Shipments. Merchandise assembled for shipment to the same consignee by one commercial carrier may be included in one invoice. The original bills or invoices covering the merchandise, or extracts therefrom, showing the actual price paid or agreed to be paid, should be attached to the invoice.
3. Installment Shipments. Installments of a shipment covered by a single order or contract and shipped from one consignor to one consignee may be included in one invoice if the installments arrive at the port of entry by any means of transportation within a period not to exceed 10 consecutive days.
The invoice should be prepared in the same manner as invoices covering single shipments and should include any additional information that may be required for the particular class of goods concerned. If it is practical to do so, the invoice should show the quantities, values, and other invoice data with respect to each installment, and the identification of the importing conveyance in which each installment was shipped.
4. Production “Assist”. The invoice should indicate whether the production of merchandise involved costs for “assists” (e.g., dies, molds, tooling, printing plates, artwork, engineering work, design and development, financial assistance, etc.) that are not included in the invoice price. If assists were involved, state their value, if known, and by whom supplied. Were they supplied without cost, or on a rental basis, or were they invoiced separately? If the latter, attach a copy of the invoice.
Whenever CBP requires information on the cost of production of goods for customs valuation, the importer will be notified by the port director. Thereafter, invoices covering shipments of such goods must contain a statement on the cost of production by the manufacturer or producer.
5. Additional Information Required. Special information may be required on certain goods or classes of goods in addition to the information normally required on the invoice. Although the United States importer usually advises the exporter of these special situations, section 141.89 of the CBP Regulations, which covers the requirements for these goods, has been reproduced in the appendix.
6. Rates of Exchange. In general, no rate(s) of exchange may be used to convert foreign currency for customs purposes other than the rate(s) proclaimed or certified in 31 U.S.C. 5151. For merchandise imported from a country having a currency for which two or more rates of exchange have been certified by the Federal Reserve Bank of New York, the invoice will show the exchange rate or rates used in converting the United States dollars received for the merchandise into the foreign currency and the percentage of each rate if two or more rates are used. If a rate or combination of rates used to pay costs, charges, or expenses is different from those used to pay for the merchandise, state that rate or combination of rates separately. When dollars have not been converted at the time the invoice is prepared, state that fact on the invoice, in which case the invoice shall also state the rate or combination of rates at which the dollars will be converted, or that it is not known what rate or rates will be used. Rates of exchange are not required for merchandise unconditionally free of duty or subject only to a specific rate of duty not depending on value.
Pro Forma Invoice
If the required commercial invoice is not filed at the time the merchandise is entered, a statement in the form of an invoice (a pro forma invoice) must be filed by the importer at the time of entry. A bond is given for production of the required invoice not later than 120 days from the date of the entry summary, or entry if there is no entry summary. If the invoice is needed for statistical purposes, it must generally be produced within 50 days from the date on which the entry summary is required to be filed.
The exporter should bear in mind that unless he or she forwards the required invoice in time, the American importer will incur a liability under his bond for failure to file the invoice with the port director of CBP before the 120-day period expires.
Although a pro forma invoice is not prepared by the exporter, it is of interest to exporters as it gives a general idea of the kind of information needed for entry purposes. A pro forma invoice indicates what the importer may find necessary to furnish CBP officers at the time a formal entry is filed for a commercial shipment, if a properly prepared CBP or commercial invoice is not available at the time the goods are entered. An acceptable format for a pro forma invoice is reproduced in the appendix.
Some of the additional information specified for the commodities under section 141.89 of the CBP Regulations may not be required when entry is made on a pro forma invoice. However, the pro forma invoice must contain sufficient data for examination, classification, and appraisement purposes.
Special invoices are required for some merchandise. See 19 CFR 141.89.
Frequent Errors In Invoicing
Foreign sellers or shippers must exercise care in preparing invoices and other documents used to enter goods into the commerce of the United States in order for their importers to avoid difficulties, delays, or possibly even penal sanctions. Each document must contain all information required by law or regulations, and every statement of fact contained in the documents must be true and accurate. Any inaccurate or misleading statement of fact in a document presented to a CBP officer in connection with an entry, or the omission from the document of required information, may result in delays in merchandise release, the detention of the goods, or a claim against the importer for domestic value. Even though the inaccuracy or omission was unintentional, the importer may be required to establish that he exercised due diligence and was not negligent, in order to avoid sanctions with consequent delay in obtaining possession of goods and closing the transaction. (See 19 U.S.C. 1592.).
It is particularly important that all statements relating to merchandise description, price or value, and amounts of discounts, charges, and commissions be truthfully and accurately set forth. It is also important that the invoices set forth the true name of the actual seller and purchaser of the goods, in the case of purchased goods, or the true name of the actual consignor and consignee when the goods are shipped otherwise than in pursuance of a purchase. It is important, too, that the invoice otherwise reflect the real nature of the transaction pursuant to which the goods were shipped to the United States.
The fundamental rule is that both the shipper and importer must furnish CBP officers with all pertinent information with respect to each import transaction to assist CBP officers in determining the tariff status of the goods. Examples of omissions and inaccuracies to be avoided are:
Lucta Mexicana S.A. de C.V.
All invoices issued to Lucta Mexicana, S.A. de C.V. under section 29 of the Taxation Code of the Federation, must obligatorily contain the following details:
If the invoice is electronic, it must also contain the following:
Details of Lucta Mexicana, S.A. de C.V.:
Poniente 122, No. 673
Col. Las Salinas
Del. Azcapotzalco, Mexico, D.F.
Lucta Polska Sp. z o.o.
Any invoices issued to Lucta Polska must at least include the following details:
Name of goods or services
Quantity of goods sold or the scope of services rendered
Unit price of goods or services without the amount of tax
Value of goods or services without VAT
Details of Lucta Polska Sp. z o.o.:
ul. Kolejowa 57