Which of the following is NOT a scenario where an invoice is required?

In international trade, an invoice serves as a key document that outlines the transaction details between buyers and sellers. It is typically required for customs processing, import/export documentation, and liability purposes.

The scenario involving luxury goods sold internationally can be excluded from the requirement for an invoice because, in some cases, luxury items may not necessarily need a standard invoice, particularly if they are being gifted, donated, or otherwise not intended for sale. However, it’s also important to note that luxury goods often have specific valuation documentation or proofs of origin that may serve a similar purpose without being classified as a traditional invoice.

On the other hand, non-commercial goods generally require an invoice for customs clearance, even if they do not involve a sale. Returned repaired items require invoices to confirm the original purchase and substantiate that the goods are being returned for repairs, which is important for customs to evaluate the transaction's legitimacy and assess any duties or taxes. Sales to federal agencies often also necessitate invoices to comply with accounting and transparency regulations, particularly when public funds are involved. Each of these scenarios illustrates the importance of documentation in the customs process, reinforcing the idea that not all transactions might follow the same invoicing requirements, particularly in the context of luxury goods.