What must be detailed on an invoice regarding the merchandise?

An invoice must detail the country of origin because this information is crucial for customs authorities and affects how the merchandise is treated under trade regulations. The country of origin is significant for determining tariffs, eligibility for trade agreements, and compliance with import restrictions. When goods are imported, customs must know where they were manufactured or produced to assess applicable duties and ensure compliance with domestic laws concerning safety and quality standards.

While the type of packaging, tariff classification, and expected delivery date can be relevant in certain contexts, they are not as universally required or critical on the invoice as the country of origin. The country of origin serves as a key indicator for customs processes, helping to facilitate the smooth movement of goods across borders.