三、塞拉利昂

要求表示运费的费率，并在发票上端应有印刷的受益人或制造商名称的信头。该国开来信用证就有这样的规定：

“For casual exporters a certified invoice without a let-ter head is acceptable,but a commercial invoice with print-ed letter heading bearing the undermentioned certificate insupport of this certified invoice must be attached：“We here-by certify that this commercial invoice is in support of the attached certified invoice number⋯⋯and that the particu-lars shown on the certified invoice are true and correct in every details．”