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    <description>A commercial invoice must state exporter and importer names and addresses, exporter identifiers, goods description, quantities, unit and total values, gross and net weights, dimensions, currency, exemption notification numbers, Incoterms, export-benefit elections, and references like ARE-1 and packing slip numbers. A separate packing list is generally mandatory; combining invoice and packing list may not be accepted. Do not state the valuation method on the invoice, and the customs house agent is responsible for submitting the Declaration of Dutiable Value.</description>
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