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A document which lists the seller, the buyer, the shipper, invoice number, date of shipment and more, and can often be used by customs is known as

a) Proforma invoice
b) Commercial invoice
c) Bill of lading
d) Certificate of origin

1 Answer

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Final answer:

The correct document is the commercial invoice, which includes details about the seller, buyer, and shipment and is used by customs. The commercial invoice serves different purposes than a pro forma invoice, bill of lading, or certificate of origin.

Step-by-step explanation:

The document that lists the seller, buyer, shipper, invoice number, date of shipment, and more and is often used by customs is known as a commercial invoice. A commercial invoice is a formal document that is used in international trade. It provides information about the products being shipped, the value of the cargo for the assessment of customs duties and taxes, and serves as proof of the sale between the buyer and seller. It's different from a pro forma invoice, which is more of a preliminary bill of sale. The bill of lading serves as a receipt for the shipment of goods and outlines the contractual agreement for the transport of those goods. The certificate of origin, on the other hand, is a document that certifies the country where the goods originated.

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