Special Destination Cases
Important
Please note that the commercial invoice examples below are for illustration purpose only, with the sole purpose to highlight the fields required for the given destination country. It does not, in any case, recommend using this specific format.
Global-e is not providing guidance on the invoice format but only specifying the necessary fields to ensure the correct processing of the shipment. This example is for reference only. The 3PL or system generating the invoice should rely on their existing templates.
Switzerland
Shipments to Switzerland should be handled as business import and cleared using Global-e’s ZAZ account.
It is important for the merchant/3PL to confirm whether the selected carriers into Switzerland support delivery as Business Import, as not all carriers accommodate this model and if they can clear goods with a ZAZ account.
The invoice’s sold to party (not the consignee) must be Global-E’s name and include Global-E’s local VAT registration number – Terms of Delivery to be decided with carrier.
Caution
Global-e’s ZAZ account number must NOT be displayed on the Commercial Invoices. Also, only the taxes applicable to the clearance into Switzerland should be billed against Global-e’s ZAZ account. Any other fee charged by the carrier in relation to the clearance should be billed to the Shipper of Record (brand/3PL) and NOT Global-e’s ZAZ account.
Example: Order to Switzerland
![]() |
Singapore
In compliance with Singaporean regulations, the commercial invoice should include the following elements:
OVR GST Number
GST payment indication for each line item:
“Y”, for orders below the threshold (SGD 400), taxes are paid by Global-E to the authorities.
“N”, for orders above the threshold (SGD 400), taxes are paid by the Shipper upon import.
Example: Order to Singapore
![]() |
Malaysia
In accordance with Malaysian regulations, the commercial invoice should include the LRN Number.
Tax application rules in Malaysia are as below:
Orders Below 500 MYR: Full Tax Remitted: Global-e will handle tax remittance to the authorities.
Orders Above 500 MYR: Partial Tax Remitted:
If each product is individually priced below 500 MYR: Tax will be remitted to the authorities by Global-e. Duties will be collected at the border by the carrier.
If the order includes products both above and below 500 MYR: Tax for products below 500 MYR will be remitted to the authorities by Global-e. Duties will be collected at the border by the carrier.
If each product is individually priced above 500 MYR: Both duties and taxes will be collected at the border by the carrier

