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In this video, Matt from Arc Transportation explains the importance of a commercial invoice for international shipments to clear customs. Customs agencies require this document to quickly determine the product, its origin, and value to calculate relevant taxes, tariffs, and duties. The responsibility for paying these charges is determined by inco terms. To create or fill out a commercial invoice, you need information on the buyer, seller (exporter), and importer (consignee), who are responsible for requesting the shipment.