What is a commercial invoice?
A commercial invoice is the main document customs authorities use to clear an international shipment. It is issued by the exporter (seller or shipper) to the importer (buyer or consignee) and describes exactly what is in the shipment, what it is worth and where it was made. Customs use it to classify the goods, calculate import duties and taxes, and check that the goods are allowed into the country. Couriers such as DHL, FedEx and UPS ask for one with every non-document international parcel.
What a commercial invoice must include
- Exporter name, address and tax / EORI number
- Consignee / importer name, address and tax ID (and the buyer, if different)
- Invoice number, invoice date and shipment date
- A precise description of each item – material, use and model, not just "clothes" or "parts"
- The HS code (Harmonized System tariff code) for each item
- The country of origin where the goods were manufactured
- Quantity, unit price, line value and the currency
- Incoterms (for example FOB, CIF, DAP or DDP) – who pays freight, insurance and duties
- Number of packages, gross and net weight
- Reason for export (sale, sample, repair, gift) and a signed declaration
The sample above shows how to put the HS code and origin in each line description, and the Incoterms, weights and declaration in the shipping & customs details. Add your EORI or VAT number in your tax number field.
Commercial invoice vs proforma invoice
A proforma invoice is sent before the sale – a quotation in invoice format that a buyer may need to open a letter of credit or apply for an import licence. The commercial invoice is the final document that travels with the goods and is used for customs clearance and payment. Once the goods ship, the commercial invoice replaces the proforma.
Common Incoterms at a glance
| Term | Seller pays | Risk passes to buyer |
|---|---|---|
| EXW – Ex Works | Nothing beyond making goods available | At the seller's premises |
| FOB – Free On Board | Delivery onto the vessel at the port of shipment | When goods are on board |
| CIF – Cost, Insurance & Freight | Freight and minimum insurance to the destination port | When goods are on board |
| DAP – Delivered At Place | Transport to the named destination | On arrival, before unloading |
| DDP – Delivered Duty Paid | Transport, import duties and taxes | At the named destination |
Tips to avoid customs delays
- Be specific. "Men's 100% cotton knitted T-shirts" clears faster than "garments".
- Declare the real value. Under-valuing goods is illegal and is a common reason for seizures and fines.
- Match every document. Quantities and weights must agree with the packing list and the air waybill or bill of lading – make a matching packing list or delivery note.
- Sign it. Draw or upload your signature so the declaration is signed.
- Print enough copies. Couriers usually want three: one attached to the parcel and two for customs.
This page is general information, not customs or legal advice. Requirements vary by country and by carrier – check with your freight forwarder or courier for high-value or regulated goods.
Frequently asked questions
Who prepares the commercial invoice?
The exporter – the seller or shipper sending the goods. If you use a freight forwarder they may prepare it for you, but you are responsible for the accuracy of the description and value.
Where do I find the HS code for my product?
Look it up in your country's customs tariff or the importing country's tariff database. The first six digits are the same worldwide; many countries add more digits. Your courier or freight forwarder can also help.
Do I need a commercial invoice for samples or gifts?
Yes. Most carriers and customs authorities require one for any goods crossing a border, even if nothing is sold. Show a realistic value and write the reason for export, such as 'free sample, no commercial value'.
Can the commercial invoice be in any currency?
Yes. Use the currency of the sale and show it clearly. Customs convert it to their own currency to calculate duties.
Is a commercial invoice the same as a tax invoice?
No. A commercial invoice is for customs and international trade. A domestic tax or VAT invoice has its own legal requirements – see our country tax invoice templates.
