What a commercial invoice is, and what it is not
A commercial invoice is the core customs document for an international sale of goods. It describes what is in the box, who sells it, who receives it, where it was made and what it is worth. Customs use it to classify the goods and assess duty and import tax.
ℹ It is a customs document, not a tax invoice. Many exporters also send the buyer a normal invoice for accounting. The two can show the same values, but they serve different purposes. If the goods are not sold, for example samples, a pro forma invoice may be the right document.
Fields a commercial invoice should contain
| Field | What to enter |
|---|---|
| Exporter / shipper | Name, address, phone, export ID or tax ID where required |
| Importer of record | The party responsible for import duties, often the buyer |
| Consignee | Who physically receives the goods, if different from the importer |
| Invoice number and date | Your reference, plus the shipment date |
| Description of goods | Plain language: material, use, model. “Parts” is too vague |
| HS code | Tariff classification for each line |
| Country of origin | Where each item was made, not where it ships from |
| Quantity and unit | Pieces, pairs, kg, liters |
| Unit value and total value | In the stated currency |
| Currency | USD, EUR, GBP and so on, stated once and clearly |
| Incoterms | Who pays freight, insurance and duties, e.g. DAP or DDP |
| Net and gross weight | Goods alone, and goods plus packaging |
| Number of packages | Cartons, pallets, crates |
| Reason for export | Sale, sample, repair, return, gift |
| Declaration and signature | Statement that the information is true, signed and dated |
How to fill it in with the editor
- Basics. Choose your country. The commercial invoice type is already selected.
- You. Enter the exporter. Add any export or tax ID that your country or the carrier requires. Selling from the UK or Canada? See the UK and Canada pages for the domestic invoice rules.
- Client. Enter the importer of record. If the goods go to a different address or company, add the consignee.
- Items. One line per product type, with description, quantity, unit and unit value. Add HS code and country of origin per line.
- Details. Add the invoice number and date, currency, Incoterms, net and gross weight, number of packages and the reason for export. Switch on the signature so the declaration is signed.
- Design, Review & download. The checklist points out missing customs fields. Print the number of copies your carrier asks for.
Example: three lines to Canada
| Description | HS code | Origin | Qty | Unit value | Total |
|---|---|---|---|---|---|
| Cotton T-shirts, men’s, knitted | 6109.10 | US | 120 | $6.50 | $780.00 |
| Canvas tote bags | 4202.92 | US | 60 | $4.00 | $240.00 |
| Enamel pins | 7117.90 | CN | 200 | $0.75 | $150.00 |
| Total value | $1,170.00 |
Currency: USD. Incoterms: DAP Toronto. 4 cartons, net weight 28.5 kg, gross weight 31.0 kg. Reason for export: sale. Note that the pins are of Chinese origin even though they ship from the US.
Common mistakes that hold up a shipment
- Vague descriptions. “Samples” or “merchandise” invites questions. Say what the goods are made of and what they are for.
- Undervaluing. Declaring a lower value to save the buyer duty is illegal and can lead to fines and seizure.
- Wrong origin. Origin is where the goods were made or substantially transformed, not the shipping country.
- Missing currency or Incoterms. Without them, customs cannot tell what the value includes.
- Weights that do not match the airway bill. Use the same figures you gave the carrier.
Related documents and help
If the buyer must pay before you ship, send a pro forma invoice first, then the commercial invoice with the shipment. Our what to include on an invoice guide covers the domestic invoice side. Want to work in a file instead? Start from the blank Word invoice template and add the customs fields above. Every document you create stays on your device and is listed in My documents.