JASTPRO RESEARCH 2014

Research on the Use of Electronic Invoices in the Asian Region and
Proposal for Standardized Fixed Layout Format of the Invoice-

March 2015

JASTPRO
Japan Association for Simplification of International Trade Procedures

INDEX
Foreword ................................................................................................................ 1
Overseas Hearing Survey .............................................................................. 3

Ⅰ
1.

General ....................................................................................................... 3

2.

Result of Hearing Survey ........................................................................... 5
2-1

SINGAPORE ........................................................................................ 5

2-2

TAIWAN ............................................................................................ 11

2-3

THAILAND ........................................................................................ 15

2-4

Others ................................................................................................ 21

3

II.

Introduction of the Situation in Japan ................................................. 25
3-1

Description of the situation in Japan ................................................ 25

3-2

Special features of NACCS ................................................................ 29

3-3

IVA Invoice format............................................................................. 30

Proposal for Standardized Fixed Layout Format of Invoice ....................... 38

Background to our Proposal of Fixed Layout of Invoice ................................. 38(1) Slow progress of paperless trade .......................................................... 38(2) Different perspective on standardized invoice ..................................... 39
Proposal for Standardized Fixed Layout Format of Invoice ........................... 39
Proposal for Standardized Fixed Layout Format of Invoice for SME Paperless Trade . 40

Brief Argument: ............................................................................................... 40
1.

Standardized Invoice Format ................................................................... 42

2.

Base Findings to Create a Standardized Invoice Format ....................... 42

3.

“Fixed Layout” is a Simple Ready-made Standardized Format of Invoice .... 43

4

Actual Image of Fixed Layout .................................................................. 44

5.

Flow of Works to Input Data to Fixed Layout ......................................... 47

6.

The Operation of Fixed Layout ................................................................ 48(1) Fixed layout, implemented in service providers’ system ....................... 48(2) No format conversion is required............................................................ 49

7.

Introducing the “Cloud” Method .............................................................. 50

8.

Probable Advantages of the Fixed Layout ............................................... 51(1) For customs ............................................................................................. 51(2) For exporters and importers ................................................................... 51(3) For customs brokers or declaration agents............................................. 52(4) For service providers ............................................................................... 52

Research on the Use of Electronic Invoice in the Asian Region
and Proposal for Standardized Fixed Layout Format of the
Invoice for SME Paperless Trade

Foreword
JASTPRO (Japan Association for Simplification ofInternational Trade Procedures), for the purpose of facilitatinginternational
paperlesstrade,
andfollowingtherecommendations of a sea waybill in lieu of the surrendered B/L
in March 2014, has conducted this research on the current use ofan electronic invoice and proposed the creation of a Standardized
Fixed Layout electronic format of the invoice ready-to-use for realbusiness.
The adoption of the electronic invoice (hereafter e-Invoice) is
becoming commonplace for intra-group trading such as in thecase of the global supply chain where limited goods are exchanged
repeatedly under privately agreed conditions through amicable
relations between an exporter and importer. However, in the caseof ordinary commercial transactions, as indicated by the result of
our hearing survey in some Asian states, e-Invoice is scarcely
used. The main reason is presumed to be the complexity of theadvance preparation. As possession of a simple tool to facilitatesuch action is indispensable, the above-mentioned Standardized
Fixed Layout format of the ready-to-use e-Invoice is an exact fit
for such needs.
The original usage of Invoices is to facilitate an exporter toclaim payment to an importer for shipped-out goods, andconsequently, they should reflect the reality of the business. For
this same reason, the customs normally reserve rights to require
the presentation of invoices as evidence of the transactions.
1

The e-Invoice, even if it were to be adopted privately, may
allow users to enjoy various advantages that are realized by
e-documents in general. However, such private e-Invoices have
limitations in that they can only be exchanged validly among theparties concerned such as supply chain group companies, due totheir individuality. For example, customs that are beyond thescope of the user’s own individual closed environment, cannot
even receive their e-Invoice. This is because the customs systems
are not normally furnished with any type of private document
formats that differ user by user, while it is indispensable thatboth the sender and recipient must have the same document
format in order to exchange documents with EDI. This meansthat in such a situation, the realization of real seamlesscross-border paperless trade, involving customs procedures ofboth export and import sides, is impossible.
If a “standard” that eradicates all individuality were to exist,
such format could be used commonly, at least without thelimitation of closed environments. Even if such a “standard” is notable to cover all and every cross-border transaction, this type oftool should exist to encourage paperless trade.
JASTPRO’s proposal of a Standardized Fixed Layout of invoicethat differs from that of the conventional measure has beenformulated to explore measures to revoke this rigid situation andto promote e-Invoice and paperless trade as well.
The Research and the Proposal were conducted by
Kokichi Watanabe
Senior Advisor of JASTPRO
Contact: kokichiwatanabe@tedi-npo.com

This Research Report is also available on the JASTPRO website:

http://www.jastpro.org/topics/pdf/e-invoicing20150327eng.pdf
2

Ⅰ

Overseas Hearing Survey

1.

General Survey implementation schedule and objective entities
2014
September 18～21
Singapore
・CrimsonLogic Pte Ltd.
September 21～27
Thailand・Thai Revenue Department
・ETDA (Electronic Transactions Development Agency)
・CAT Telecom Public Co., Ltd.
・UN ESCAP (UN Economic and Social Commission for Asia and Pacific)
・Yusen Logistics (Thailand) Co., Ltd.
October 2～3
Taiwan・Trade Van Information Services Co.
・Nippon Express Taiwan
Inadvertent additional interviews with participants of APTFF (Asia
Pacific Trade Facilitation Forum) were held in Bangkok on Sept. 24～26,
2014
・Philippines
・Korea・Indonesia
・Malaysia (Separate mail information)
 Disclaimer
The nature of the hearing survey entails the possible inclusion of
eventual errors or misunderstandings. Any use or reference to thisresearch is therefore done so thoroughly at the users’ own risk andresponsibility.
 Questionnaires used for the survey
The following table was used to obtain basic information in thesurvey:3

Basic Questionnaire on e-Invoice<Support document>
1 Is an Invoice required at the stage of Declaration as support document?
Paper
Signature
Electronic Signature
ImportExport2

Is an Invoice in PDF admitted as Invoice for customs procedure?

<official system to handle e-Invoice>3 ✓Does the Customs system handle e-Invoice for users, directly?
✓Is it an obligation to submit Invoice to the customs electronially?
✓What other systems (such as National Single Window) handle e-Invoice?
(for whatever purpose: to send to customs broker for deploying
to Declaration or for when required as evidence by the customs.)
4

Is it possible for shippers to submit e-Invoice to above system?
ImportExport5

Does above system provides standard Invoice Template for cross-bordertransactions that shippers can use for submitting Invoice to above system?

6

Is it possible for Customs broker in charge to access to above systemand pick up the Invoice, for deploying it to Declaration on behalf ofshippers?
ImportExport<In case required inspection on document or on goods for customs clearance>
7 Is an Invoice required when the Declaration is judged to Red Line?
Paper
Signature
Electronic Signature,
ImportExport8

Is the Consumption tax or Value Added tax charged on Invoice for Import?

9

Is above system ready to have cross-border interchange of e-Invoice?

10 Experience of cross-border interchanging e-Invoice (as trial? which economy?)
11 In case e-Invoice is received, is such e-Invoice admitted legally as Invoice?
(Commercial obligations of addressee and rights of issuer are guaranteed legally?)
12 Refering to 12, are there any restrictions on e-Invoice to be deemed legal?
(Such as, it shall be made based on some specific format etc...)13 Is e-Invoice handling service the service of the customs system or ofservice provider that is linked to the customs system through NSW ?

4

14 Market situation on Supply Chain: Is e-Invoice used for the transactions
among cross-border group companies or domestic group companies only?
15 For domestic commercial transaction, is e-Invoice used commonly?
16 ✓How e-Invoice is admitted legally?
✓Is there any criteria in order e-Invoice is admitted to be an official document?
In case of Cross-border transaction
In case of Domestic business
17 How long is the legal retension period of the Invoice?
Paper
Electronic
ImportExport<Customs system>
18 How is the situation of the linkage of customs system with the systems ofother government agencies under National Single Window?
19 Does the customs system provide to users updated status on customs cleatance?
(Cargo tracking within customs procedures)
20 Do you have some concrete plan to use ASEAN Single Window for your activity?
(Such as to provide cross-border e-document transfer service B-B.)

21 <Particular question> Special features that your economy or region is promoting
currently on digitalization and paperless trade.

2.

Result of Hearing Survey

2-1

SINGAPORE(1) Trade related electronic systems
In Singapore all trade-related official systems are operated byCrimsonLogic Pte Ltd. The stockholders of this company are 55% IE(International Enterprise Singapore – a government control agency) with theremaining 45% owned by iDA (Infocomm Development Authority ofSingapore), PSA Singapore Terminals and CAAS (Civil Aviation Authority ofSingapore) each hold 15% (this company is practically a public company).
The supervisory bureaus are as follows: Singapore Customs and Excise
Department, iDA and the Economic Development Board.
The official systems used are: Trade Net and Trade Exchange.
5

Trade Net
The National Single Window of Singapore. Established in 1989.
This system is operated by CrimsonLogic, and owned by the above three
supervisory bureaus. Hence the high rating in neutrality and fairness
afforded to Trade Net by users.
Twelve government agencies and 36 controlling units are linked to thissystem.
The very nature of National Single Window is such that the system
works principally between B and G, facilitating B to apply to G for
permission or certification, such as the import or export declaration.
Trade Exchange
Established in 2007 as an associated system of Trade Net.
This system is also owned by the above three supervisory bureaus, thesame as Trade Net; namely, it is also deemed to be a neutral system. The
difference is its functions. Besides linking to Trade Net, Trade Exchange
works to transfer trade-related data among B entities, such as exporters,
importers, clearance agents and forwarders, for domestic transactions, andalso across borders between exporters and overseas importers.

(2) Export & import declarations and other electronic documents
Export and import declarations are applied to Trade Net via thefee-based services of several Value Added Service Providers (VASP) such as
KEWILL and CrimsonLogic eTrade Services Pte Ltd. (subsidiary ofCrimsonLogic), while Trade Net also provides directly, a web application
option free of charge for those smaller users (SME).
The number of entry columns of the Declaration format in Singapore issmall compared to those of other states.
Exporters and importers can transfer to forwarders etc., in XML format,
shipping documents such as invoices through the aforementioned Trade
Exchange system that is linked to the Trade Net front-end system.
Forwarders in charge of the case access the Trade Net front-end systemthrough VASP and collect such electronic shipping documents that are input
by exporters and importers, in order to deploy them to further customs
procedures, avoiding errors in data transcription.

6

Export and import permissions are sent from the customs to Trade
Exchange via VASP. Exporters and importers can collect permissions from
Trade Exchange without the intermediation of Declaration applicants.

(3) Handling of e-Invoice
Presentation of an invoice to customs is not required at the time ofexport and import declarations. However, if it is judged by customs that therespective import or export permission is subject to inspection withcorresponding shipping documents or to a physical inspection of goods, thepresentation of the invoice to customs is indispensable and in such case, theinvoice shall be submitted in writing although a manual signature is not
required.
Standardized formats of invoice for bulk use are not provided byCrimsonLogic. Each time a user requests them to create their own invoicelayout in accordance with their individual requirements, CrimsonLogic
produces it as a custom-made layout, applying the global standard data
model (dictionary of data elements and attributes) such as UN/CEFACT,WCO or PAA* invoice subset, etc.
In the case of users that have affiliations with the global supply chain,
they utilize a properly-formatted e-Invoice for their cross border transactionsin their own closed commercial environment such as private EDI.
CrimsonLogic is ready to provide routinely a service that transfers electronic
shipping documents such as e-Invoices across borders between trade
partners such as exporters and importers. However, they have little
experience in meeting requests for services such as global data transfer
service in ordinary cross-border transactions.
Note*
PAA (Pan Asian e-Commerce Alliance):
PAA was founded in July 2000 by Singapore (CrimsonLogic),
Taiwan (TRADE-VAN) and Hong Kong (Tradelink) and later on by
Korea (KT-Net), China (CIECC), Japan (NACCS), Malaysia (Dagang
Net), Macao (TEDMEV), Thailand (CAT Telecom), Philippines(Intercommerce) and Indonesia (EDI Indonesia), thus resulting in the
total of 11 members seen today. Most of them are service providers

7

with links to the customs procedures for cross-border trade in eachstate.
The alliance aims to promote and provide secure, trusted, reliable
and value-added IT infrastructure and facilities to enhance seamlesstrade globally.

(4) Answers in accordance with questionnaires
SINGAPORE<Support document>
1
Is an Invoice required at the stage of Declaration as support document?
Basically not required2

Is an Invoice in PDF admitted as Invoice for customs procedure?
Basically Yes<official system to handle e-Invoice>3✓Does the Customs system handle e-Invoice for users, directly?
Trade Net (NSW), operated by CrimsonLogic, works ascustoms system and e-Invoice is available in this system.
✓Is it an obligation to submit Invoice to the customs electronically?
No✓What other systems (such as National Single Window) handle e-Invoice?
Trade Exchange system, also operated by CrimsonLogic, handles
e-Invoice mainly for data transfer B to B.

4

Is it possible for shippers to submit e-Invoice to above system?
Yes, including Scanned Copy

5

Does above system provides standard Invoice Template for cross-bordertransactions that shippers can use for submitting Invoice to above system?
Although CrimsonLogic provides Invoice Template for users,
it is not a standard template but a kind of order-made template
set up particularly for each user.

6

Is it possible for Customs broker in charge to access to above system
8and pick up the Invoice, for deploying it to Declaration on behalf ofshippers?
For both Export and Import cases, Customs brokers (declaration
Agent) log-in to Trade Net (Trade Net Front-end system) throughService Providers like e-Trade, KEWILL and pick up e-Invoice thatexporters and importers input through Trade Exchange system.
Customs brokers deploy such e-Invoice data for submitting
Declarations, avoiding errors in data transfer.
<In case required inspection on document or on goods for customs clearance>
7
Is an Invoice required when the Declaration is judged to Red Line?
Yes, it is. When such is the case, e-Invoice is not usable andthe customs require Invoice in writing, although manual signature
is not required.
8

Is the Consumption tax or Value Added tax charged on Invoice for Import?
Yes. GST (Goods Service Tax) is charged in accordance with
Invoice for Import.

9

Is above system ready to have cross-border interchange of e-Invoice?
Technically yes

10

Experience of cross-border interchanging e-Invoice (as trial? which economy?)
There's no concrete solicitude from users.

11

In case e-Invoice is received, is such e-Invoice admitted legally as Invoice?
(Commercial obligations of addressee and rights of issuer are guaranteed legally?)e-Docuent is valid in Singapore in general but as there's no concrete
case as questioned, legal inquiry will be necessary beforehand.

12

Referring to 11, are there any restrictions on e-Invoice to be deemed legal?
(Such as, it shall be made based on some specific format etc...)Further study at the time of concrete requirement

13

Is e-Invoice handling service the service of the customs system or ofservice provider that is linked to the customs system through NSW ?
It is a service of CrimsonLogic.
914Market situation on Supply Chain: Is e-Invoice used for the transactions
among cross-border group companies or domestic group companies only?
There are many independent cases of Supply Chain where e-Invoice
is applied internationally.

15

For domestic commercial transaction, is e-Invoice used commonly?
e-Invoice begins to be used commonly, especially for the procurementby the government.

16

How e-Invoice is admitted legally?
It is legalized by ETA (Singapore Electronic Transactions Act).

17

How long is the legal retention period of the Invoice?
It was used to be 7 years for all (paper or digital) before it was
shortened to 5 years by the modification of Customs Act in 2007.

<Customs system>
18

How is the situation of the linkage of customs system with the systems ofother government agencies under National Single Window?

12 Government Agencies and 36 Controlling Units are linked to
Trade Net (NSW). Some of them are integrated totally to theTrade Net system, while others have proper log-in portal
through which users access to Trade Net.
19

Does the customs system provide to users updated status on customs clearance?
(Cargo tracking within customs procedures)

Customs system doesn't have function to provide to users updated
status on customs clearance.
20

Do you have some concrete plan to use ASEAN Single Window for your activity?
(Such as to provide cross-border e-document transfer service B-B.)

Not yet programmed concrete project taking ASW into account.
21<Particular question> Special features that your economy or region is promoting
currently on digitalization and paperless trade.
A project to exchange data of Certificate of Origin with Philippines
is now going on.
10

2-2

TAIWAN(1) National Single Window
CPT Single Window (Customs-Port-Trade Single Window) in Taiwan
commenced operation in September 2013. This National Single Window wasconstructed by integrating three government systems: “Customs Clearance
System” of the Ministry of Finance, “Maritime Transport Network Portal” of
the Ministry of Transportation and Communication, and “Trade FacilitationeNet” of the Ministry of Economic Affairs.
The development of the National Single Window was awarded to Trade
Van (see next item) after public tender. The control agency is the National
Taxation Bureau and the operator is Trade Van.
Once an applicant inputs data to the CPT Single Window (NSW), thesystem identifies the type of application and transfers the data to thecorresponding procedures such as the customs declaration procedure,
certificate of origin application, sanitary certificate etc. All systems of therelevant government agencies and control authorities are linked to NSW.
Specifically, the data for export and import declarations, input to NSW
in XML format, are transferred to the customs system that works in thesame way as ERP of a commercial firm and systematically supports theevaluation procedure of customs on the applied declarations, to classify thecases into Class-1, 2 and 3. The updated stage of the customs procedure isshown to the applicants in real time via the website.
NSW is also utilized to enhance the international competitiveness of
Taiwan and to reduce the cost of global transactions, realizing electronic
exchange of trade documents(2) Procedure of export and import declarations
Access to NSW is limited to the following two service providers only.
① Trade Van:

Handles about 85% of the total number of declarations.
36% of the total share is owned by the Ministry of Finance.
CEO is sent from the Ministry of Finance.

② Universal EC: Handles about 15% of the total number of declarations.
100% privately-owned company

11

Export and import declarations shall be in XML format that iscompulsory for applicants; however, the abovementioned service providers
do not provide the conversion service to XML format, probably due to therestrictive rules regarding avoidance of breaking of the sender’s digital
signature. Various IT firms in Taiwan provide a type of module to produce
Declarations in XML that is installed in the backyard systems of theapplicants. However, the applicants are prohibited from directly applying to
NSW for declarations in XML. Application must always be through the above
Service Providers. It is most probable that customs intend to commission theService Providers to pre-screen the applicants to avoid false declarations.
(3) Import and export permissions and the necessity of invoice
Customs check the contents of the import and export declarations andclassify them into the following three categories that are mostly the same asin Japan.
C1: No further inspection required
C2: Inspection required with relative shipping documents such as invoice
C3: Inspection required on goods with relative shipping documents
As NSW does not have a proper invoice format, there is no way to receive
invoices in XML from users sent through EDI. According to some customs
brokers, when C2 or C3 is applied, users present to customs the required
paper documents that they have received from exporters and importers at
the time of their being commissioned declaration works by them.
(4) Storage of electronic shipping documents
Exporters and importers, as well as forwarders, are legally obligated tostore documents such as invoices, related to cross-border commercial
transactions, for 5 years. Trade Van provides them with a pay-per-use
service to store their corresponding electronic documents for 6 years on theirbehalf, under the valid conditions that those documents are deemed to begenuine and effective for any legal requirements during the above retention
period.
(5) Answers in accordance with questionnaires
TAIWAN12

<Support document>
1
Is an Invoice required at the stage of Declaration as support document?
According to the description in Web Page of the customs,presentation of Invoice is required at the time of Export
and Import Declarations.
2

Is an Invoice in PDF admitted as Invoice for customs procedure?
Principally it shall be in writing.

<official system to handle e-Invoice>3✓Does the Customs system handle e-Invoice for users, directly?
Trade Van, a company to provide front end service to the customs,
provides service related to e-Invoice.
✓Is it an obligation to submit Invoice to the customs
electronically?
No✓What other systems (such as National Single Window) handle e-Invoice?
National Single Window and the customs system are directly
connected each other.
4

Is it possible for shippers to submit e-Invoice to above system?
It is impossible for exporters and importers to submit e-Invoice
to the customs system.

5

Does above system provides standard Invoice Template for cross-bordertransactions that shippers can use for submitting Invoice to above system?
Any kind of Standard Invoice Template isn't provided.

6

Is it possible for Customs broker in charge to access to above systemand pick up the Invoice, for deploying it to Declaration on behalf ofshippers?
No. Customs brokers always receive shipping documents directlyfrom exporters and importers.

<In case required inspection on document or on goods for customs clearance>
7
Is an Invoice required when the Declaration is judged to Red Line?
Yes, it is. When such is the case, Invoice is required to be13

presented to the customs in writing.
8

Is the Consumption tax or Value Added tax charged on Invoice for Import?
Yes. VAT is charged in accordance with Invoice for Import.

9

Is above system ready to have cross-border interchange of e-Invoice?
It is technically possible that Trade Van send and receive e-Invoice
across the border.

10

Experience of cross-border interchanging e-Invoice (as trial? which economy?)
Trade Van has the experience of handling e-Invoice of the forwarder
sent from Korea.

11

In case e-Invoice is received, is such e-Invoice admitted legally as Invoice?
(Commercial obligations of addressee and rights of issuer are guaranteed legally?)
It will be studied upon concrete case comes out for e-Invoice.

12

Referring to 11, are there any restrictions on e-Invoice to be deemed legal?
(Such as, it shall be made based on some specific format etc...)
It may not be fixed yet.

13

Is e-Invoice handling service the service of the customs system or ofservice provider that is linked to the customs system through NSW ?
Any e-Invoice format isn't provided by NSW or by customs system.

14

Market situation on Supply Chain: Is e-Invoice used for the transactions
among cross-border group companies or domestic group companies only?
They may have extended to cross-border transactions.

15

For domestic commercial transaction, is e-Invoice used commonly?
High performance of e-Invoice is realized in domestic transactions
that contributed to increase the collection of Value Added Tax.

16

How e-Invoice is admitted legally?
Rules related to the e-Invoice for global trade use is the Digital
Signature Act.

17

How long is the legal retention period of the Invoice?
14

5 years. Trade Van provides fee-based storage service for 6 years
with which users can be free from the legal obligation of storage.
<Customs system>
18

How is the situation of the linkage of customs system with the systems ofother government agencies under National Single Window?

Almost all government agencies are linked to the National
Single Window.
19

Does the customs system provide to users updated status on customs clearance?
(Cargo tracking within customs procedures)

It is possible with "Clearance Status Tracking" service of Trade Van.
20

Do you have some concrete plan to use ASEAN Single Window for your activity?
(Such as to provide cross-border e-document transfer service B-B.)

No
21<Particular question> Special features that your economy or region is promoting
currently on digitalization and paperless trade.
It is adopted a unique system to register the record of Invoice on the
spot of the sales through Cloud system operated by the customs.
Lucky numbers are put on each Invoice that encourages
customers to get Invoice each time they buy at stores.

2-3

THAILAND(1) Procedures for export and import declarations
The following chart shows the flow of the export and importdeclarations.

15

To submit export and import declarations, application on paper is not
permitted. 100% of declarations shall be sent to the customs system throughthe National Single Window in XML format. However, direct access to the
National Single Window by applicants themselves is not accepted and should
always be done via service providers.
Service providers are limited to the following three:① CAT (Private company for telephone public service)② Net Bay
③ Trade Siam
These service providers have a broad connection with NSW and may
take charge of checking the status of applicants (existing legally etc.) on
behalf of customs.
Although XML is the only compatible language for NSW, and generalapplications such as Word, Excel etc. are not accepted, the above Service
Providers do not provide to users a language or format conversion service toXML, probably in order to avoid the breakage of the digital signature of theoriginal author of the documents by format conversion.

16Faced with the above situation, applicants are obliged to install in theirbackyard system a software module, procurable in the market that makes it
possible to produce the declaration in XML format, by inputting ortranscribing data from the invoice etc.
All declarations are evaluated by customs and classified into two fields
i.e. Green Line (customs clearance without further inspection) and Red Line(required documentary inspection or inspection on goods) before releasing
import and export permission. The applicants are informed of suchpermission, following the reverse route to application, in a short time, suchas in 1 hour in simple cases.
(2) Declaration format and e-Invoice
In both export and import declaration formats in Thailand, there areseveral divisions.
The structure of both export and import declaration formats in Thailand
is rather complex.
The section of the overall description titled “control” where general
information on the corresponding commercial transaction is described,
precedes various individual divisions.
The first division is titled “invoice control” where common items of theinvoice such as invoice number and date are described. For one declaration,
this division of “invoice control” can be repeated 9,999 times, i.e. 9,999
invoices for one shipment can be declared to the customs in one declaration.
Each “invoice control” division has a sub-division titled “invoice details”
where the details of the loaded goods are described.
The second division is “duty” and the third and fourth are “permit” and“deposit”.
In this way, the declaration format of Thailand is organized well tocollect business information effectively.
However, when an invoice is required as evidence in the case of Red Line,
exporters and importers have to present the invoice to customs in writing.
The diagram below illustrates the composition of the declaration.

17

(3) Answers in accordance with questionnaires
THAILAND<Support document>
1
Is an Invoice required at the stage of Declaration as support document?
To attach Invoice itself is not required by the customs.
at the time of Declaration, but in the format of the Declaration,it has a partitioned area specified as "Invoice Control" where it isrequired to transcribe all details of the contents of Invoice.
2

Is an Invoice in PDF admitted as Invoice for customs procedure?
No<official system to handle e-Invoice>3✓Does the Customs system handle e-Invoice for users, directly?
18

No. The customs collect contents of invoice through the format
of Declaration, but doesn't handle e-Invoice itself.
✓Is it an obligation to submit Invoice to the customs electronically?
No✓What other systems (such as National Single Window) handle e-Invoice?
National Single Window and the customs system are directly
connected each other.
4

Is it possible for shippers to submit e-Invoice to above system?
ImportNo way to submit e-Invoice
ExportNo way to submit e-Invoice

5

Does above system provides standard Invoice Template for cross-bordertransactions that shippers can use for submitting Invoice to above system?
Any kind of Standard Invoice Template isn't provided.

6

Is it possible for Customs broker in charge to access to above systemand pick up the Invoice, for deploying it to Declaration on behalf ofshippers?
No. Customs brokers are in a position to input Declaration
on behalf of exporters and importers.

<In case required inspection on document or on goods for customs clearance>
7
Is an Invoice required when the Declaration is judged to Red Line?
Yes, it is. When such is the case, Invoice is required to bepresented to the customs in writing.
8

Is the Consumption tax or Value Added tax charged on Invoice for Import?
Yes. VAT is charged in accordance with Invoice for Import.

9

Is above system ready to have cross-border interchange of e-Invoice?
It is technically possible that NSW or Service Providers' system
exchange electronic documents across the border.

10

Experience of cross-border interchanging e-Invoice (as trial? which economy?)
There's no experience.

19

11

In case e-Invoice is received, is such e-Invoice admitted legally as Invoice?
(Commercial obligations of addressee and rights of issuer are guaranteed legally?)
There haven’t been any experiences of such case.
However it will be sure that Digital Signature is required.

12

Referring to 11, are there any restrictions on e-Invoice to be deemed legal?
(Such as, it shall be made based on some specific format etc...)
It may not be fixed yet but anyway it will be in the scope of ETDA
(Electronic Transactions Development Agency).

13

Is e-Invoice handling service the service of the customs system or ofservice provider that is linked to the customs system through NSW ?
It will be most probably Service Providers.

14Market situation on Supply Chain: Is e-Invoice used for the transactions
among cross-border group companies or domestic group companies only?
They may have extended to cross-border transactions.

15

For domestic commercial transaction, is e-Invoice used commonly?
Domestic commercial transaction is the area where e-Invoice ismost actively induced especially from the need of tax office
to reduce the left behind of Value Added Tax.

16

How e-Invoice is admitted legally?
In general the Electronic Transactions Act rules on electronic
documents and e-Invoice may be included in it.

17

How long is the legal retention period of the Invoice?
5 years<Customs system>
18

How is the situation of the linkage of customs system with the systems ofother government agencies under National Single Window?

28 Government Agencies and 5 Controlling Units are linked to
the National Single Window.
19

Does the customs system provide to users updated status on customs clearance?

20

(Cargo tracking within customs procedures)

Customs system doesn't have function to provide to users updated
status on customs clearance.
20

Do you have some concrete plan to use ASEAN Single Window for your activity?
(Such as to provide cross-border e-document transfer service B-B.)

No
21<Particular question> Special features that your economy or region is promoting
currently on digitalization and paperless trade.
A project to exchange trade data with Malaysia is now going on.

2-4

OthersUsing the opportunity of APTFF* some relative information has beenobtained from the participants of the following states through a shortinterview.
Note*
APTFF (Asia Pacific Trade Facilitation Forum):
APTFF is a forum that is jointly organized by the United
Nations Economic and Social Commission for Asia and the Pacific(ESCAP), Asian Development Bank (ADB) and the Ministry ofCommerce of Thailand, and in 2014, the Forum was held on 24 and25 of September at BITEC, Bang-Na, Bangkok, Thailand. It aims
to promote trade facilitation as an important component of acomprehensive strategy for national and regional development.

<A>

PHILIPPINES

A brief interview with InterCommerce Network Services revealed thefollowing information in accordance with the questionnaires.
PHILIPPINES<Support document>
1
Is an Invoice required at the stage of Declaration as support document?
Invoice is required at the time of Import and Export Declarations21

2

Is an Invoice in PDF admitted as Invoice for customs procedure?
The Invoices for above requirement shall be in writing.

<official system to handle e-Invoice>3✓Does the Customs system handle e-Invoice for users, directly?
No✓Is it an obligation to submit Invoice to the customs electronically?
No✓What other systems (such as National Single Window) handle e-Invoice?
Systems of InterCommerece can handle e-Documents of users.
4

Is it possible for shippers to submit e-Invoice to above system?
It is impossible for exporters and importers to submit e-Invoice
to the customs system.

5

Does above system provides standard Invoice Template for cross-bordertransactions that shippers can use for submitting Invoice to above system?
Any kind of Standard Invoice Template isn't provided.

6

Is it possible for Customs broker in charge to access to above systemand pick up the Invoice, for deploying it to Declaration on behalf ofshippers?
The routine to provide e-Invoices through NSW or customs
system from Exporters and Importers to Customs brokers
or Forwarders for deploying them to Declarations is not provided.

<In case required inspection on document or on goods for customs clearance>
7
Is an Invoice required when the Declaration is judged to Red Line?
Yes, it is. When such is the case, Invoice is required to bepresented to the customs in writing.
8

Is the Consumption tax or Value Added tax charged on Invoice for Import?
Yes. VAT is charged in accordance with Invoice for Import.

9

Is above system ready to have cross-border interchange of e-Invoice?
It is technically possible that InterCommerce send and receive e-Invoice22

across the border.
10

Experience of cross-border interchanging e-Invoice (as trial? which economy?)
As for e-Invoice, no.

14

Market situation on Supply Chain: Is e-Invoice used for the transactions
among cross-border group companies or domestic group companies only?
They may have extended to cross-border transactions.

15

For domestic commercial transaction, is e-Invoice used commonly?
e-Invoice is applied sometimes for domestic Warehouse Permit.

16

How e-Invoice is admitted legally?
The rule that is related to electronic commercial document isElectronic Commerce Act of 2000.

17

How long is the legal retention period of the Invoice?
10 years. The first 3 years shall be in writing on paper,
while for the rest 7 years, it is permitted to store digitally.

<Customs system>
18

How is the situation of the linkage of customs system with the systems ofother government agencies under National Single Window?

Most of the government agencies are linked to NSW.
The ways of linkage are various for each agency.
19

Does the customs system provide to users updated status on customs clearance?
(Cargo tracking within customs procedures)

The customs system doesn't provide tracking information.
20

Do you have some concrete plan to use ASEAN Single Window for your activity?
(Such as to provide cross-border e-document transfer service B-B.)

Not concretely
21<Particular question> Special features that your economy or region is promoting
currently on digitalization and paperless trade.
As for international trade facilitation program, it is now under work
to proceed self-certification of Origin. The first trial will be carried out
23among Malaysia, Singapore, Thailand and Brunei and the second willbe among Philippines, Indonesia and Laos.

<B>

KOREA

The following information was obtained from a brief interview with
KT-Net.
 Principally it is not required to present invoices to customs as evidence atthe time of import and export declarations.
 e-Invoice is currently not handled in the customs systems but broadchanges to the situation are expected, once new IT related rules comeinto force within a short period of time.
 In the system of KT-Net, e-Invoice is handled when required by users.
 When it is classified that the customs clearance is subject todocumentary check or the inspection of goods, presentation of the invoice
is required and in such cases, as of today, such invoices shall be made inwriting on paper.

<C>

INDONESIAThe following information was obtained from a brief interview with EDI
Indonesia.
 The invoice shall be attached to the import declaration; however, in caseof export declaration, the invoice is not required to be attached but shallbe presented within 5 days after sailing out of the carrier vessel.
 The invoice shall be in writing and PDF is not accepted.
 As the customs system does not have any measures in place to handle the
e-Invoice, no format for the e-Invoice is provided at present.
 The customs system, as well as NSW, does not provide a B-B data
mediation service such as conveying shipping documents from theexporter and importer to forwarders etc., for their deploying of data tofurther customs procedures.
 Once a case is classified as requiring documentary inspection or theinspection of goods for the customs clearance, presentation of invoices tocustoms is required and in such cases, the invoices shall be in writing on
paper.
24

 EDI Indonesia has experience in developing a type of “standard invoice
format” at the request of the government, but there is no record of suchstandard invoice being used for commercial transactions.
<D>

MALAYSIA

The following information is obtained from Dagang Net via e-Mail.
 Attachment of an invoice to the export and import declarations is






required.
The above invoices shall be in writing on paper.
It is impossible for exporters and importers to input the invoice
electronically into the National Single Window (myTRADeLINK) as oftoday.
No official invoice format is provided.
Presentation of the invoice in writing on paper is indispensable when thecustoms require it as evidence (a pre-condition to release permits) when
the case is classified as Red Line (subject to documentary check orinspection of goods).
 Technically it is possible for NSW and service provider systems to
exchange electronic documents across borders.
 The number of Government agency systems that are linked to the
National Single Window is 25.
 The legal retention period of the invoice is 7 years, and it shall be
reviewable on the monitor screen when required, for the first 2 years.

3

Introduction of the Situation in Japan

3-1

Description of the situation in Japan

JAPAN<Support document>
1 Is an invoice required at the stage of declaration as a support document?
Basically not required2

Is an invoice in PDF form admitted as the invoice for the customs procedure?
Basically Yes
25

<Official system for handling e-Invoice>3 ✓Does the customs system handle the e-Invoice for users directly?
NACCS (Japanese NSW) provides the invoice format (IVA) to users.
✓Is there an obligation to submit the invoice to customs electronically?
No✓What other systems (such as National Single Window) handle the e-Invoice?
Since NACCS integrates NSW function, NACCS as a whole handles
e-Invoice function (IVA).
4

Is it possible for shippers to submit the e-Invoice to the above system?
ImportNo Invoice information could be input by an importer,
but it is not regarded as an genuine invoice for import.
Export5

Yes

as IVA

Does the above system provide a standard invoice template for cross-bordertransactions that shippers can use for submitting an invoice to the above system?
The above IVA is applicable as a commercial invoice depending on the
user.

6

Is it possible for a customs broker in charge to access the above systemand collect the invoice, for deploying it to the declaration on behalf of theshippers?
ImportYes
ExportYes<In the case where inspection of document or of goods is required for customs clearance>
7 Is an invoice required when the declaration is judged as Red Line?
Yes, but when exporters and importers have registered IVA to
NACCS, IVA works as the required invoice.
Even if IVA is not registered in advance, NACCS provides
a second option called MSX registration that enables forwarders(customs brokers) to present to customs the required documentin PDF, Word, Excel format etc. electronically thus avoiding paper
presentation.

26

8

Is the Consumption Tax or Value Added Tax charged on the invoice for import?
Yes. It is necessary to pay excise tax based on custom value declared.

9

Is the above system ready to have cross-border interchange of the e-Invoices?
Technically yes

10 Is there any experience of cross-border interchanging of e-Invoices (as trial? which economy?)No
11 If an e-Invoice is received, is such e-Invoice admitted legally as the invoice?
(Are commercial obligations of the addressee and rights of the issuer legally guaranteed?)
Yes, as long as it meets the criteria of the e-Document Law
12 Referring to 11, are there any restrictions on the e-Invoice in order that such invoice
is deemed legal?
(Such as, it shall be made based on some specific format etc.)
As long as it satisfies the criteria of e-Document Law, no otherrestriction is given.
13 Is the e-Invoice handling service a service of the customs system or of
the Service Provider that is linked to the customs system through NSW?
It is a service provided by NACCS.
14 Market situation of supply chain: Is the e-Invoice used among cross-bordergroup companies or among domestic group companies only?
There are many independent cases of the supply chain where the
e-Invoice is applied internationally.
15 For domestic commercial transactions, is the e-Invoice used commonly?
The "Electronically Recorded Monetary Claims Act" was enforced in
2008, meaning that the e-Invoice would be more widely used fordomestic business, but in reality, it is not widely used
16 ✓How is the e-Invoice admitted legally?
It is legalized by the so-called e-Document Law enforced in 2005.
✓Are there any criteria required for the e-Invoice to be admitted as an official document?
27

In the case of cross-border transaction:
In the case of domestic business:
For both, the following four elements are required:
Readability, Integrity, Confidentiality and Searchability.
For details, see the above e-Document Law.
17 How long is the legal retention period of the invoice?
5 years for all (paper or digital)(Declaration for import is 7 years.)<Customs system>
18 What is the situation of the linkage of the customs system with the systems ofother government agencies under National Single Window?

All Government agency systems were integrated in NACCS in Oct. 2013.
Customs Procedures (NACCS)
MOF
Port Procedures (Port EDI)
MLIT
Quarantine
MHLW
Immigration
Trade Control (JETRAS)
Food Quarantine (FAINS)
Animal Quarantine (ANIPAS)
Plant Quarantine (PQ-Network)

MOJ
METI
MHLW
MAFF
MAFF

19 Does the customs system provide to users updated status on customs clearance?
(Cargo tracking within customs procedures)

User can carry out cargo tracking using a cargo inquiry function.
20 Do you have any concrete plan to use ASEAN Single Window for your activity?
(Such as to provide cross-border e-document transfer service B-B.)
In the event of completion of ASEAN SW, connection with Japan SW might
be an issue.

21 <Specific question> What special features are your economy or region promoting
currently on digitalization and paperless trade?
JASTPRO has assumed the position of the Rapporteur for Asia and the Pacificin UN/CEFACT to contribute to the realization of paperless trade.
28

3-2

Special features of NACCS(1) IVAThe National Single Window in Japan, NACCS（Nippon AutomatedCargo and Port Consolidated System）has a unique function that supports B
to B data transfer of trade related documents. IVA is an official format of theinvoice and packing list that NACCS provides to exporters and importers
with which they transfer the details of the invoice to forwarders who deploy
such data for proceeding export and import declarations.
The flow is mostly as follows:
Exporters and importers input data to IVA (in real practice, most users
may create invoices with their own in-house system and then convert themto IVA format before transferring to NACCS, employing some
supplementary simple module) and NACCS accept it issuing a uniqueacceptance number for each IVA.
Exporters and importers advise such acceptance number to theirforwarders who access NACCS using such acceptance number as the key tocollect IVA.
Forwarders re-organize the IVA data by sorting line items per each HS
code etc. and set up IVB ready for deployment to export and importdeclarations.
(2) IVA is deemed to be the genuine invoice
Such IVA, processed in the above manner, is registered in the NACCS
database. Therefore, even when a case is classified as C-2 (customs clearance
subject to documentary check) or C-3 (inspection of documents and goods isrequired), basically it is not necessary to present invoices other than IVA.
IVA applied for export is deemed, by the customs, to be the genuine
invoice.
(3) Relief from the obligation concerning legal retention
Based on the same reason as above, once IVA is registered, the legal
obligation of storing documents for a defined retention period is also
exempted.

29

(4) MSX
In addition to this IVA system, NACCS provides another secondary
option called MSX for C-2 and C-3, even if IVA is not registered by exporters
and importers at the time of declaration. In the case of C-2 and C-3,
forwarders shall present invoices to customs on behalf of exporters andimporters, if IVA is not registered in NACCS. The abovementioned MSX
provides a tool to the forwarders to present the required invoice for customs
clearance in a soft file on Word or Excel or PDF etc.
When the MSX option is applied, the invoices, registered to NACCS insuch a way, are stored in the NACCS database like IVA, releasing theparties concerned from the obligation of legal retention.
(5) Shipping Instruction & Import Instruction
In addition to IVA, NACCS also provides exporters and importers with
the Shipping Instruction and Import Instruction formats, by which they
request forwarders to undertake operations of loading and discharging goods
to/from vessels. Forwarders can create drafts of B/L or waybill in the NACCS
system deploying the data of the Shipping Instruction, and direct them to thecorresponding carriers that are also users of the NACCS system (NSW). In
this way the forwarders can avoid the risk of miss-transcription of data andShippers can reduce their burden to check the contents of B/L or Waybill.

3-3

IVA Invoice format(1) PAA data model is applied
IVA is setup in XML format and all columns have a tag structure inaccordance with the PAA (refer to page-7) data model. The abovementioned
Shipping Instruction is also discerned in the same way.
As the contents of the packing list are mostly the same as the invoice,
IVA can also be recognized as a packing list.
(2) Restrictions
As far as the contents of IVA are concerned, since they are organized inconsideration of Customs clearance purpose, those do not necessarily cover
general business requirements. By the very nature of the “standard”, the30

IVA format inevitably has some practical restrictions. For example the“number of digits for the description of goods” was used to be less than 100
and the “total number of lines” was limited to less than 200 at the outset.
Later on NACCS has improved such restrictions to 200 for number of digits
for the description of goods and 800 for the total number of lines, at therequest of traders.
Due to above-mentioned circumstances, IVA may be able to cover a
substantial number of global trade transactions but not all.
(3) Tentative mapping of the items of IVA with PAA data model“Standardized Fixed Layout Format of Invoice” is assumed to be used for
Cross-border Transactions i.e. issued by exporters and sent to importers, inordinary real business. Although IVA is a format of Invoice, it is not focusedto the commercial use only, but also to the use for customs procedures,
taking into consideration the convenience for deploying to the Declarations
etc… The scope of coverage of IVA is so wide that even Importers input IVA
in importing country for the customs procedures, transcribing Invoices thatthey received from Exporters. Therefore IVA includes various items that are
not necessary for ordinary commercial Invoices of Exporters.
For creating “Standard Fixed Layout”, the items of Official Invoice
Formats like IVA or Declarations of various states shall be put together andnormalized. Then essential items only shall be extracted in accordance with
the necessity for Commercial Invoice of real business and customs as well.
The items marked with ◎ of the List below are candidates that areconsidered to be suitable for appearing in the PDF format of theStandardized Fixed Layout, selected from IVA, as trial.
The List below shows the whole items of IVA including some system
control items together with the corresponding PAA tags of Super Set.
IVA is originally designed with the proper specification of NACCS andlater on XML version has been prepared for the convenience of cross-bordertransactions, applying PAA tags. The column of “Field Description” of IVA is
basically translation of Japanese description and not represents the so-called
Field Name. In order to avoid complication, some tags are translated
focusing to the Export Transactions.

31

IVA Standard Invoice in Japan
provided by NACCS
Original NACCS format version and XML version
based on PAA Super Set
with Indication of Items that would be suitable forStandard Fixed Layout↓ Standardized Fixed Layout Format may have Items marked "◎" in PDF.
IVA registration format
item

length1

Field Description

PAA Super Set
item
5
10
20

5

an3

Control element

6

an5Operation Code

7

an10

8

RootElement
HeaderDocumentFormat

60

an10

DocumentTypeCode

Applicator's ref.

70

an35

DocumentTypeDescription

DocumentIdentification

80

DocumentIdentification

9

an26

Linkage Request-Result

130

an35

MessageFunction

10

an1

air-naccs or sea-naccs

140

an2

MessageTransferSequenceNo

11

an5

Applicants Code

150

an35

SenderID12

an3

Identification

13

an8

Appliants PassWord

14

an6

Logical Terminal

15

Common Portion

16
17

◎

Field Name

NACCS Header

2
3
4

◎

length

170
180

Body
GeneralInformation

18

an35

InvoiceNo

185

an35

DocumentNo

19

an1

E (Export)

190

an35

DocumentVersion

20

an10

IVA AcceptanceNo (blank application)

21

n8

IssueDate230

n8IssueDate

22
23

240
an35

260

LocationName

24

450
32

IssuePlace

an80

LocationName
Incoterms

◎

25

an20

470

PriceTerm

26
◎

an35

480

IncotermsValue
NamedLocation

27

an30

LocationName

500

an80

LocationName

28

an30

PaymentTerms

505

an80

FreightPaymentMethod

29

510

ReferenceNoInformation

◎

30

an35

IdentificationNo(C/N L/C…)

520

an35

ReferenceNoType

◎

31

an35

ReferenceNo

530

an35

ReferenceNo

32
◎

33

560
n8

34
35
36
◎

37

an35

38

580

IssueDate

ReferenceDocumentDateInfo

n8ReferenceDocDateValue

900-10PartiesSelection

900-20

Shipper

900-220

ContactDetails

ShipperReferenceNo

900-260<Items38-61 repeatable 2 times>

1000

an35

ReferenceNo
Parties

◎

39

an6

SELLER

1010

an35

PartyType

◎

40

an70

Exporter's Name

1020

an80

OrganizationName

41
42

1030
an12

Exporter's Code

43
◎

1035

OrganizationIdentification

an35

1050

OrganizationReferenceType
AddessInformation

44

an105

Exporter's Address entire

1060

an55

Text

45

an70

Exporter's Address separate

1060

an55

Text

descript

46
47

1070
an35

Exporter's Address separate

1090

City

an80

LocationName

descript

48
49

1100
an15

Exporter's Address separate

1120

StateorProvince

an35

StateorProvinceName

descript

50
◎

1130

51

an2

52

an7

Exporter's Postal Code53◎

Country1140

an5CountryCode

1160

an35

PostalCode

1170

ContactDetails

54

an60

issurer's Name

1180

an80

PersonName

55

an5

Applicant's Code

1190

an35

DepartmentName

56

an12

Exporter's Telephone No.

1200

an100

TelephoneNo

33

57

an70

e-mail Address

58
Rec.MailfromNACCSinXML

1227

an35

RequiredDocuments1

60

an8

Rec.MailfromNACCSinPDF

1227

an35

RequiredDocuments2

61

an8

Rec.MailfromNACCSinAttch

1227

an35

RequiredDocuments3

5160
5205
an3

TransportationTypeSeaorAir

67
69

an35

VesselName

an10

VoyageNo

an35

5250
5270

an35

FlightNo

5300

Vesselan35

75

VesselName
VoyageDetails

an35

VoyageNo
FlightDetails

an35

5370
5410
an5

ModeofTransportCodeType
SeaTransportIdentification

5290

72
73
74

ModeofTransportCode

5260

70
71

5210

TransportDetails

5230
5240

68

FlightNo
PlaceofTransport
PlaceofLoading

LoadingPortCode

5420

an25

LocationCode

LoadingPortName

5430

an80

LocationName

76◎

NotificationbyMail

an8

65
66

◎

E-MailAddress

59

64

◎

an100

1226

62
63

◎

1220

5440

PlaceofDischarge

77

an5

LocationCode

5450

an25

LocationCode

78

an20

DischargingPortName

5460

an80

LocationName

79

5680

PlaceofTranshipment

80

an5

ViaPlaceCode

5690

an25

LocationCode

◎

81

an30

ViaPlaceName

5700

an80

LocationName

◎

82

n8

TimeofShipment

5765

an80

TimeofShipment

83
84

6510
6520

PackingDetails
TotalNetWeight

◎

85

n10

TotalNetWeight6530

n21d6 Value

◎

86

an3

TotalNetWeightUnitCode

6540

an10

87

6550

WeightUnitCode
TotalGrossWeight

◎

88

n10

TotalGrossWeight6560

n21d6 Value

◎

89

an3

TotalGrossWeightUnitCode

6570

an10

90
◎

91

6610
n10

GrossVolume

6620
34

WeightUnitCode
TotalGrossVolume

n21d6 Value

◎

92

an3

GrossVolumeCode

93
94

6630

an35

6640
an10

PackingListNo

95

6650

VolumeUnitCode
Package

an35

6660

PackageID
TotalPackage

◎

96

n8

TotalNumberofPackage

6670

n15

NumberofPackage

◎

97

an3

TotalNo.ofPackageCode

6680

an35

TypeofPackageCode

◎

98

an140

MarksandNumbers

6690

an80

MarksandNumbers

99

j70

ShippersRemarks

7010

an80

AdditionalPackInformation

For Standard Fixed Layout this shipper's remarks in Japanese shall be replaced withremarks in English with wider space.

◎

100
101
◎ 102

8330
8340
an20

8390

DiscountType103

GeneralChargesorDiscounts
UnitBasedCharge

an35

8410

UnitBasedType
ChargeAmount

◎ 104

n9

DiscountAmount8420

n21d Value
6

◎ 105

an3

DiscountACurrencyCode

8430

an5

106
107

8450
8510

CurrencyCode
PercentageBasedCharge
ChargeAmount

108

n9

OtherChargeorDiscount8520

n35d Value
6

109

an3

OtrCharDiscCurrencyCode

8530

an5

CurrencyCode

110

an20

OtrCharDiscType

8560

an35

ChargeType

111
112
113

8650
8660
8670

TotalsTotalAmountMulticurrency

◎ 114

n18

Invoice Total Amount8680

n35d Value
6

◎ 115

an3

InvoiceTAmntCurrencyCode

8690

an5

116
117

8800
8910

CurrencyCode
PaymentTermsandConditions
FinancialInstitutionDetails

◎ 118

an80

L/C Opening Bank

8920

an80

OrganizationName

◎ 119

n18

FOB Reference Price

7630

=163

7630/7910 are FOB when 470 is
FOB.

◎ 120

an3

7640

FOB Ref Price Currency Code
35

=164

when 470 is not FOB while required◎ 121
◎ 122

◎ 123
◎ 124

n13
an3

n16
an3

7910
7920
8550
8560
8570
8580
8590

FOB Ref P increease Decrease
FOBRefPIncDecCurrencyCode

Freight
Freight Currency Code

=171
=172

◎ 125

an20 Freight Payment Place

8640-140

an35

◎ 127
◎ 128
◎ 129
◎ 130
◎ 131
◎ 132
◎ 133
◎ 134
◎ 135
◎ 136
◎ 137

n9
an3
an20
n9
an3
an20
n9
an3
n14
an3
n9
an3

ChargeTypeChargeAmount

n35d6
an5

Value
CurrencyCode
FreightChargeLocation

an5
an35

LocationCode
LocationName
UnitCharge

8360

◎ 126

may be suitable to mention them.

LumpSumChargewithDocumentIdentifier

8640-100
8640-130

FOB value as reference, item 8691

Shipment Charge 1

8370

n21d6

ShipChargeCurrencyCode1

8380

an5

CurrencyCode

ShipChargeType1

8350

ChargeType

Shipment Charge 2

8370

an35
n21d6

ShipChargeCurrencyCode2

8380

an5

CurrencyCode

ShipChargeType2

8350

ChargeType

InlandTransportCharge

8580
8590
8480
8490
8500
8510
8520
8530

an35
n35d6
an5

InlandTrChCurrencyCode
Insuarance Charge
InsChargeCurrencyCode
InsChargeIncreaseDecrease
InsChIncDecCurrencyCode

Value

Value

Value
CurrencyCode
ChargeBasisAmount

n21d6
an5

Value
CurrencyCode
ChargeAmount

n35d6
an5

Value
CurrencyCode

138

9140

RequiredDocuments

139

9150

C_RequiredDocument

140

j100

9170

Remarks

141
142
143

9180
n4

9190

Tota lNumver of Lines

C_DocumentDescription
AdditionalInformation

an350

Text

Line Items (max repetition 800 times)

144
145
◎ 146

an80

7260
7270
n3

7280

Line Item No.

147

7290
36

LineItemDetails
LineItem

an35

LineItemNo
Product◎ 148

an40

7300

Product No.

149
150

an70

7320
7330

ProductName
ProductIdentifiers
C_ProductIdentifier

◎ 151

an10

HS Code

7340

an35

C_ProductIdentifierType

◎ 152

an200

ProductName Specification

7350

an256

C_ProductIdentifierValue

153
154

7370
7380

PackageandWeightSummary
TotalPackages

◎ 155

n12

Quantity1

7390

n15

NumberofPackages

◎ 156

an4

Quantity1UnitCode

7400

an35

TypeofPackageCode

◎ 157

an35

Package No

7470

an35

MarksandNumbers

158
159

7480
7520

PackageandWeightDetail
NetWeight

◎ 160

n12

Quantity2

7530

n21d6

Value

◎ 161

an4

Quantity2UnitCode

7540

an10

WeightUnitCode

162

7620

UnitPrice

◎ 163

n9

Unit Price

7630

n21d6

Value

◎ 164

an3

UnitPriceCurrencyCode

7640

an5

CurrencyCode

165
◎ 166

7660
an3

7680

UnitQuantityforUnitPrice

167
168
◎ 169

LineItemQuantity

an50

7870
7880
an20

7890

DiscountType(Incl.ODA)

170

UnitofMeasureCode
LineItemChargesorDiscounts
UnitBasedCharge

an35

7900

ChargeType
UnitCharge

◎ 171

n9

Discount Amount

7910

n21d6

Value

◎ 172

an3

DiscountCurrencyCode

7920

an5

CurrencyCode

173

8170

LineItemTotalAmount

174

8180

MultiCurrency

◎ 175

n18

Price

8190

n21d6

Value

◎ 176

an3

PriceCurrencyCode

8200

an5

CurrencyCode

178

an2

Country of Origin Code

8310

an5

CountryCode

◎ 179

an30

Origin Country Name

8320

an80

CountryName

180
181
182

<items181-185 repeatable 3 times>

9700

Attachment

9710

AttachedDocs

9710-1037

an35

ContentType

183
184
185

9710-40

an35 FileName
an35 TransferEncoding
an3mb Content

8691

an80

9710-209710-30◎

TotalAmountRemarks ⇒ note

note:
There may be cases when required FOB values even if the Price Term is not FOB i.e. whencontracted in CFR, CIF etc. In such case it may be possible to show FOB values as references,using item 8691.

(4) Tentative PDF layout model created on the basis of IVA
The layout model that is inserted on Page-47 of the Proposal section is atentative layout model of the invoice that we created based on the above
series of items of IVA. (No official PDF version of IVA has been published.)
Looking at this model, we can envisage that by laying out the items definedin IVA, we can obtain an invoice format that is equivalent to what iscommonly used in daily commercial business. There are most likely many
real transactions that can adopt this model as their commercial invoice,especially for those cases when the contract conditions are not overly
complicated.
The next model on Page-47 is a sample of the invoice completed withsome dummy data in order to obtain a concrete image of the invoice applying
the layout of the IVA model.

II. Proposal for Standardized Fixed Layout Format of Invoice

Background to our Proposal of Fixed Layout of Invoice(1) Slow progress of paperless trade
Two decades have passed since digitalization of international trade wascommonly recognized. Even today, there is still no comfortable mechanism ofpaperless trade that was implemented as a global infrastructure.
The principal reasons for this are as follows:38

a)Bills of LadingThis document is a type of negotiable security and its very nature
makes it difficult to digitalize and to exchange electronically.
However on this point, caused by the gradual decrease of the useof B/L and increase of Waybills that do not have a security feature,
this issue may be solved to some degree by natural progression.
b)Commercial Invoice
The variety of commercial invoices that have to satisfy
complicated contract conditions, make it difficult to standardize theinvoice format. Standardization efforts have been made by various
global organizations like WCO, UN/CEFACT Layout Key, but due tothe above reason, what has been standardized there, is not the layoutof the invoice itself, but elements (such as date, place, name, etc. with
their definition and attributes) with which users create their own
invoice format.
(2) Different perspective on standardized invoice
Although it is impossible to create a standardized layout or standardized
format of invoice that covers all and every commercial invoice that is
exchanged globally for real business, it is possible to create a Standardized
Fixed Layout that can be used by, not all, but only some of the transactions.
Although it may only be “some”, depending on how such Standardized Fixed
Layout is created, this “some” may not be a small number. There may be
many transactions that can be covered by the Standardized Fixed Layout
when it is programmed in a manner as described in the following proposal.
In order to enable paperless trade to be applied to global transactions to
the greatest possible extent, the Standardized Fixed Layout of the electronic
invoice described below will suffice.
This is the reason why we propose such invoice model this time.

Proposal for Standardized Fixed Layout Format of Invoice
The proposal is described from the next page onward.
This proposal is also mentioned in the reference of UN/ESCAP and PAA.

39

Proposal for Standardized Fixed Layout Format of Invoice for
SME Paperless Trade
Creation of a global standardized format of invoice is said to be
impossible, because invoices differ so markedly from one another, depending
upon respective contracts, etc. Consequently, there is no common-use
standardized format, ready to be used just by inputting user’s invoice data.
Therefore, each user has to create their own format as the first step byselecting the necessary items from the global standard data model such as
the UN/CEFACT Layout Key, PAA Invoice Subset, etc. Such method is
workable or even suitable when the users have abundant resources in the IT
area. However, including SME, many entities may feel this to becumbersome work. Therefore, in order to lighten their burden, it isworthwhile elaborating on such ready-to-use format.

Brief Argument:(1) Paperless trade is led by large hub entities or global supply chains,and vice versa, its speed of progress is suppressed by their growth ceiling.
(2) In order to resolve the situation and encourage other entities
including SME to enter into paperless trade, burden of creating electronic
invoice format shall be removed by providing a ready-made format.
(3) A neutral and impartial standardized invoice format (Fixed Layout)
can be created by extracting the necessary items from the customs
declarations of every related state. (“Fixed Layout” sample model page-47)(4) Although the Fixed Layout invoice is simple, several users may beable to adopt it as their commercial invoice, and it also satisfies customs as
the evidence to validate declarations in every state of the region.
(5) The invoices, produced individually by a personal computer, may justbe invoice information, and the signed paper original will be required tofollow. The Fixed Layout invoice may be deemed to be the original document
when it is transferred through the network, protected both technically andlegally, whenever the local rules admit electronic documents.
(6) The Fixed Layout invoice will principally be filled in automatically in
the Service Provider’s system based on the in-put data of the declaration,
without requiring double input in most cases.
40

(7) Service providers will add the Fixed Layout to their service menu andtry to advertise it to acquire new clients that they would otherwise be unable
to obtain without the Fixed Layout.
(8) The standard data model (UN/CEFACT, WCO, PAA etc…) is normally
prepared to cover any requirements of users, and each user creates their own
personal perfect-fit custom-made invoice format. This is the assumed usageof the global standard data model.
The concept of the Fixed Layout is not to create another standard data
model, but rather, to develop another usage of the standard data model, on
which a ready-made (instead of custom-made) invoice format is created onbehalf of those entities that feel that such creation of their own custom-madeformat is too cumbersome.
(9) As it is “ready-made” and “fixed”, use by all and every entities will not
be possible. However, there may be considerable numbers of entities that canadopt it as their e-Invoice. In this way we can accelerate the use of thee-Invoice and paperless trade, because they are most likely new users whowill not enter into paperless trade immediately unless an easy method suchas that described above is provided.

41

1.

Standardized Invoice Format

The creation of a global standardized format of invoice is possible, aslong as we do not intend to make such format cover all and every case ofcross-border transactions. As our objective is to expand the users of e-invoice
and paperless trade, it is not so practical to propose a standardized format tothose users who have already established their own method and format.
When we focus on those cases, whose original invoice is still on paper, a
simple standardized ready-made format and its easy transmission network
will greatly encourage them to adopt paperless trade.

2.

Base Findings to Create a Standardized Invoice Format
Assuming that we share the idea of providing a simple ready-madeformat of e-Invoice, an in-depth study on how to create such a simple format
is required.
An invoice is a document with which the exporter clarifies the value ofthe goods and requires payment from the importer (when such is the case),and that is why invoices tend to be variable depending upon the contract
conditions. In contrast, the customs of every state are the other interested
parties of the invoice from the perspective of validating the contents of theimport declaration. When they check invoices from that perspective, theytend not to look in every nook and corner, but only those parts that are
related to the declaration, however precisely the invoices are described.
(Separate attention should be paid to security trade control issues.)
As customs are common interested parties of the commercial invoices, as
described above, creating a neutral and impartial simple ready-made invoice
format will be adequate, based on the items required in the declaration
formats of every state. Fortunately the result of our brief survey shows thatthe principal parts of the declarations are quite similar to each other.
Naturally the invoice is not created for presenting to customs, but for
sending to the importer, and the contents shall cover fully the conditions of
the contract to the importer’s satisfaction. However, when the contract
42

conditions are not complicated, such invoice format with items extracted
from the declaration only may easily cover the commercial requirements forthe invoice. In the case of SME, their cross-border transaction is sometimes
comparatively small and inconstant i.e. they may have cases sufficiently
adequate and efficient to be covered by the above simple invoice format.
3. “Fixed Layout” is a Simple Ready-made Standardized Format of Invoice
As mentioned above, the simple ready-made standardized format of theinvoice will be composed of the items that are selected through normalization
by a comparative review of items of all declarations of the related states. The
number of “commercial invoices” is infinite but the number of “declarations”
is limited to the number of the states. Therefore, it is much easier to create astandardized format from the declarations than from commercial invoices.
In order to distinguish the format of the invoice with the above conceptfrom others, we call the above “Fixed Layout”, and the invoice completed on
the basis of the Fixed Layout, “Fixed Layout Invoice” here.
Chart-1 shows the scope of the Fixed Layout:
Chart-1

43

The Fixed Layout is the standardized format; therefore, the layout is
totally fixed and no customization can be applied. The users quite simply
judge whether or not the Fixed Layout is adoptable as their commercial
invoice. If yes, they can become a user of the Fixed Layout; if not, they arebeyond the scope of the Fixed Layout.

4

Actual Image of Fixed Layout

Figure-1 below is an example of the Fixed Layout that shows its actual
image. The real Fixed Layout shall be composed of the items sorted from thecommon and principal part of the declarations of every related state,
whereas this example is made based on the items selected solely from IVA*.
Figure-2 is an image of the Fixed Layout invoice, with dummy data. It
may resemble the invoices, familiar to people in real cross-border business.
(Quick reference *) IVA
In the case of Japan, NACCS, the National Single Window, that adopts
the front part of the customs system as well, provides an invoice format
called IVA to exporters and importers of Japan for registering their invoice
to customs (B-G) and also for transmitting the same to the customs brokers
in charge (B-B) through NACCS. Based on the information of IVA, andadding some necessary information from other documents, the customs
brokers apply the declaration to customs using the NACCS services.
The details of IVA is mentioned in the item 3-2 in page-29.
Index (example) to read Fig-1 Tentative Model of Fixed Layout(The items of IVA are basically created based on the PAA Super Set.)
Party Type:PAA data model XML Tag Name
(1010):PAA Item No.
SELLER:
What to selectOrganization Name:
PAA data model XML Tag Name (lower level)
14:
Item No. of IVA(1020):PAA Item No.
an70:
Type (alphanumeric) and Length (70)44

Fig-1 Example of Fixed Layout (created by selecting items from IVA)
(Line items can be continued to the 2nd page onward, if necessary.)
space for logo
when printed

PartyType(1010)SELLER; OrganizationName14(1020)an70(bigger font)on logo paper

PartyType(1010)SELLER; AddressInformation21(1060)an105

INVOICE
Messers. & Address
PartyType(1010)BUYEROrganizationName
24(1020)an70
PartyType(1010)BUYER;
AddressInformation30(1050)an105
Marks & No.s
MarksandNumbers
33(6690)an140

MarksandNumbers
33(6690)an140

Invoice No.

Invoice Date
IssueDate6(230)n8
Our Reference No.
ReferenceNo9(530)an35
Date of Shipment

DocumentNo5(185)an35

Your Reference No.
ReferenceNo9(530)an35
VesselVesselName35(5250)an35

FlightNo35(5300)an35

TimeofShipment39(5765)n8Port of Shipment
PlaceofLoading; LocationName38(5430)an20
via

Port of Discharge
PlaceofDicharge; LocationName38(5460)an20

PlaceofTranshipment; LocationName42(5700)an30

Price Term IncotermsValue83(470)an20
Delivery Incoterms;NameofLocation84(500)an30

Total Gross Weight
Total Net Weight

T otalGrossWeight44(6550)n10 Unit:WeightUnitCode45(6570)aｎ3
T otalNetWeight46(6530)n10

Unit:WeightUnitCode47(6540)aｎ3

Total Invoice AmountGross Volume

GrossVolume48(6620)n10

Unit:VolumeUnitCode51(6630)aｎ3

Curr
enc TotalAmount;Value81(8680)n18
y:T

Total Package Number T otalPackages50(6670)n8
Discount/Surcharge applied

Unit:T ypeofPackageCode51(680)aｎ3

GeneralChargesorDiscounts75(8370)n21,6
Unit:CurrencyCode76(8380)an5

Payment Term PaymentTerms11(8850)an30
General Description

Associated Values of Goods : Total FOB Amount

Total Insurance Amount Total Freight Amount

Total CIF Amountunit:Currency:T otalAmount;CurrencyCode8690(an3)AdditionalInformation53(9190)j70⇒an512

Number of Total Line Items:

item

ReferenceNoInformation;ReferenceNo86(530)n4

Description of Goods

LineItemNo88(7280)n3
ProductName91(7310)an200<Required to

Quantity Unit Price

Amount Disc't/S.Chrge Quantity(Ref.)

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

LineItemNo88(7280)n3
ProductName91(7310)an200<Required to

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

Product No C_ProductIdentifierValue89(7350)an40

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

LineItemNo88(7280)n3
ProductName91(7310)an200<Required to

Product No C_ProductIdentifierValue89(7350)an40

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemNo88(7280)n3
ProductName91(7310)an200<Required to

Product No C_ProductIdentifierValue89(7350)an40

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemNo88(7280)n3
ProductName91(7310)an200<Required to

Product No C_ProductIdentifierValue89(7350)an40

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemNo88(7280)n3
ProductName91(7310)an200<Required to

Product No C_ProductIdentifierValue89(7350)an40

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemNo88(7280)n3
ProductName91(7310)an200<Required to

Product No C_ProductIdentifierValue89(7350)an40

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemNo88(7280)n3
ProductName91(7310)an200<Required to

Product No C_ProductIdentifierValue89(7350)an40

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemNo88(7280)n3
ProductName91(7310)an200<Required toRemarks

Product No C_ProductIdentifierValue89(7350)an40

UnitofMeasureCode96(7680)an40
UnitCurrencyCode100(7640)an3UnitCurrencyCode100(7640)an3
unit=LineItemChargeorDiscount;CurrencyCode(an3)UnitofMeasureCode96(7680)an40
ReferenceNoInformation;ReferenceNo90(7613)an10
HSCodeLineItemQuantity;Value95(7670)n12
UnitPrice;Value99(7630)n9
limit to an100 to use Fixed Layout>

LineItemChargesorDiscounts;Value105(7910)n9
Value LineItemQuantity;Value95(7670)n12 Country Origin CountryofOrigin;CountryName93(8320)an30
ChargeT ype104(7890)an20

E.&.O.E

Product No C_ProductIdentifierValue89(7350)an40

Following page(s), if any, form(s) part(s) of this invoice.

Space for Stamp and Signaturewhen so required45

Fig-2 Image of Completed Fixed Layout Invoice

Triple A Corporation

2300 Yamauchi Nikko-shi,
Tochigi, JapanINVOICE
Messers. & Address

Marks & No.s
X3
Promotion Campaign
Package 1 to 20

X3
Office Renovation
Package 1 to 50

Invoice No.
NCS-0001
Your Reference No.
JST-0001
VesselHAPPY INVOICEPort of Shipment
Yokohama, Japan
via
Bangkok, Thailand
Price Term FOB

Singapore

Singapore

DeliveryMade in Japan

Made in Japan

Total Invoice Amount

X Cubic Corporation
0 Cuscaden Road, Singapore 249700
Singapore

Invoice Date
2014/10/20
Our Reference No.
NCS-INT-001
Date of Shipment
2014/10/20
Port of Discharge
Singapore

Total Net Weight

Total Gross Weight

Yokohama

US$ 20,000

41,000 Kg
As per line items

Gross Volume

36 m³

Total Package Number

205 Unit:CurrencyCode76(8380)an50

Discount/Surcharge applied

Payment Term D/P at sightGeneral Description

Associated Values of Goods : Total FOB Amount

Total Insurance Amount Total Freight Amount

Total CIF Amount

20,000120
2,500
22,620The extra charge US$1,000 for additional inspection requested by the buyer after the contract shall be settled separately on top of the amount of this invoice.
No wooden skid is used for Packing.
Reasonable variation of weight caused by humid shall be accepted.
unit:

Number of Total Line Items:

2

item

Description of Goods

1

Paper for printing NP1234w
1.5x500m wrapped by Kraft Paper in roll
Pigmented Ink PT567Mc 50K
Ink for printing off-set Black

2

US$

Quantity Unit Price

Amount Disc't/S.Chrge Quantity(Ref.)

Rolls

US$

US$

200

500

100,000

Kg

US$

US$

250

400

100,000

00Remarksm HSCode
480593000
100,000 Country Origin Japan
Product No PNT141001/1-4
Liter HSCode320710000
200 Country Origin Japan
Product No RDI210912

200,000

Total
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank
blank

E.&.O.E

Following page(s), if any, form(s) part(s) of this invoice.

46

5.

Flow of Works to Input Data to Fixed Layout

The export declaration is normally filed by customs brokers, based on
the information given by the exporter through commercial documents suchas the invoice. This then begs the question, if such invoice is prepared inadvance by the exporter, why is it necessary to create a separate Fixed
Layout invoice? The answer is that the invoice prepared in the former
manner is obliged to be printed on paper principally. It may be sent as PDF
image, too, but it will not be the original for the final settlement; thus paperissue should follow anyway. It can be sent also on EDI but a particular priorarrangement will be required between the exporter and importer where costcannot be justified if the volume of the business is not big enough.
The Fixed Layout invoice is completed automatically i.e. without double
input by the exporter, from the declaration, prepared by the customs broker
on behalf of the exporter, and sent to the importer after the digital signature
has been furnished by the exporter, under the binding rules of the appointed
network such as PAA (ref. page-7). Thus, apart from the advantages
described in item 8 below, the Fixed Layout invoice, originated based on the
declarations, may have chance to be accepted as the original invoice in manystates where local rules permit the e-Invoice.
In some states, the items of export declaration are simple. In such case,even a portion necessary for the invoice might be omitted while passing thedeclaration process. Such portion of the invoice shall be recovered by theexporter before asking the service provider to transfer the Fixed Layout
invoice to the importer.
However, the exporter is only permitted to add information to the Fixed
Layout invoice i.e. the portion that is automatically transcribed from theexport declaration, once registered to the customs, cannot be modified or
removed by the exporter at the time of the above lost-data recovery. (In thecase where modification or removal of data is necessary, it is required toreturn to the declaration stage.)
It is possible that, under the consents of both the exporter and importer,
the Fixed Layout invoice would be sent directly to the customs of theimporting state, to be used as the counterpart of the comparative validationof the import declaration. In order to comply with such possible usage of thecustoms of the importing state, the Fixed Layout invoice shall exactly reflect
47

the contents of the export declaration without arbitrary modification by theexporter. Therefore, the portion that was automatically filled up with theinformation from the declaration should be blocked from any further
correction.
Chart-2 shows the above flow.
Chart-2

6.

The Operation of Fixed Layout(1) Fixed layout, implemented in service providers’ system
In order to operate the Fixed Layout, it is necessary to implement it insome operating systems. Most probably, the best option is in the systems ofService Providers that may be located at the forefront of the customs system.
There are various reasons for this, such as (a) Service Providers will receive
customs declarations from applicants, while the Fixed Layout invoice will be
produced automatically from that declaration; (b) The Service Provider may
be a member of a cross-border regional agreement on paperless trade, such48

as PAA. This type of international network, to transfer data message B to B
under the protection of the binding rules, is indispensable for operating theFixed Layout invoice; (c) The cost for developing a Fixed Layout module canbe shared among service providers and it is not expensive; (d) Service
providers may add the Fixed Layout to their service as new menu. In view of
its supposed installation and operating cost, the fee may be sufficiently low
to attract users and that will cultivate new markets. Such a sustainablemechanism is important to maintain the Fixed Layout service.

(2) No format conversion is required
Each column of the Fixed Layout will be completed with the respective
data of each case; however, the format itself is absolutely common for all its
users. Therefore, no format conversion is required throughout from theexporter to importer and even to customs. This is advantageous when adigital signature is required. (The digital signature is broken whenconversion is applied. If format conversion is foreseen, the consequentfragility should be reinforced by suitable stipulation in the respective
agreement.)
Chart-3 shows the characteristics of the following 3 flows:(1) Conventional flow of private invoice
Basically some printed originals are required.
(2) PAA concept for cross-border data transfer
Users’ proper Invoice formats and PAA standard format are usedwith conversion service.
(3) Fixed Layout concept by which all invoices are in the same format.
Sender (exporter) and Recipient (importer) use the same format(Fixed Layout) so Service Providers just transfer invoices without
conversion, furnishing protection to both sender and recipient bybinding rules

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Chart-3 Different flows for conventional, PAA and Fixed Layout transfer.

7.

Introducing the “Cloud” Method

When the cloud system is applied, the process for handling the Fixed
Layout is simplified. “Sending” is replaced by uploading, and “receiving” bydownloading. The users upload and download data of each case together with
the Fixed Layout format stored in the cloud. There is no concept of horizontaltransmission of data. However, the cross-border commercial transaction is
not a simple communication. The commercial rights and obligations shall beprotected legally and therefore, the operator of the cloud, such as someinternational organizations, shall be neutral and impartial, and collective
rules shall be agreed globally.
Valid preparation will be indispensable to apply the cloud to thepaperless trade.

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8.

Probable Advantages of the Fixed Layout(1) For customs
Validation of received customs declarations may be one of the mostsensitive tasks for customs. In the case of importing, apart from the security
trade control, the customs of some states are keen to evaluate the practicalvalue of imported goods. On the other hand, once Fixed Layout is realized,
the customs of every state will be familiar with it, because they should havebeen consulted at the stage of its creation. Therefore, if the Fixed Layout
invoice is sent directly to customs from the exporting state, the customs of
the importing state may be able to handle it effectively for their validation
procedure. If customs appreciate such collaboration of the exporter andimporter and offer some incentive such as classifying the case preferentiallyas Green Line (clearance without inspection of document or on goods), lawful
exporters and importers may be willing to agree to the Fixed Layout invoice
being sent by Service Providers of the exporting state to customs of theimporting state, and enjoy the above incentive in return.

(2) For exporters and importersa) Once exporters and importers learn that paperless trade is available
simply by adopting Fixed Layout, saving time in creating their own invoice
formats, many of them will consider sidestepping heavy paper works for
documentation.
b) They may have the opportunity to enjoy the possible incentive that
customs may provide as described in (1) above.
c) The exporter is the absolute origin of information on loaded goods.
Therefore, they have to create the respective invoice anyway. Printing it out
and sending to the importer is the simplest method. Sending in PDF format
is also possible but the original on paper shall be followed in general. EDI
will be applicable when the exporter and importer have a specific transaction
system.
The Fixed Layout invoice is also expected to be transferred on EDI, but
without requiring a particular transaction system, because the Fixed Layout
may be a part of the service providers’ integrated service including the data51

transfer network under the protection of global rules, and the Fixed Layout
is a standardized format in the region. Therefore, no further adjustment isrequired between the exporter (sender) and importer (recipient).
d) For those large exporters and importers with sufficient resources toinvest in paperless trade, they may prefer the convenience of using aperfectly customized format of the invoice instead of adopting theready-made restrictive standardized format. However, the Fixed Layout will
be suitable for smaller entities where the transactions may be small in
number for each case, but the overall number of cases may not be so small in
the region. In any case, the purpose of the Fixed Layout is to broaden theapplication of e-Invoice and paperless trade as well.

(3) For customs brokers or declaration agents
Currently, as there is no standardized invoice format, the invoices thatthe customs brokers or declaration agents receive from the exporter havedifferent formats in each case. Therefore, at the time of declaration, they are
obliged to transcribe the contents of invoices item by item into thedeclaration formats. If the invoices have the same standardized fixed layout,a mechanical method for transcribing data will be created, like they do for
their big-volume customers.

(4) For service providersa) A part of the business of service providers is to convert one format intoanother, and realize smooth data exchange between two parties withdifferent formats. When sending and receiving users apply the Fixed Layout,
no conversion of formats is required. This may sound disadvantageous forservice providers. But in reality, the demand for creation or customization ofa particular message format will never cease, and format conversion during
data transfer will also continue for users of particular invoice formats. When
the Fixed Layout method starts, the service providers will obtain different
new users that they may not have otherwise been able to secure without
implementation of the Fixed Layout, in return for the minimal investment.
The Fixed Layout is, without doubt, a new menu to create a new market forservice providers.
52b) Service Providers may diversify the method of marketing for the
Fixed Layout, as if providing consumer items. Currently service providers
provide relatively sophisticated services to clients who have critical needs forthe electronic business. Therefore, it might be necessary to wait for theapproach from the clients and make individual proposals that comply withthe requirements and then again to wait for their decision to implement
them. But in the case of Fixed Layout, the target-market may be allexporters including SME, to whom the active campaign from the service
provider side will work efficiently, including the use of publicity.
This type of standardized e-Invoice, originated based on the customs
declaration of various states, does not yet exist. Therefore, currently, theFixed Layout has no recognition in the market whatsoever. However, it willundoubtedly attain a certain level of demand once it becomes widely known
in the market and its advantages are acknowledged by the interested
parties.

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