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Key takeaways
- A commercial invoice is the seller's final bill for an international sale, and customs in the importing country uses it to work out value and duty.
- Description, HS code, unit value, currency, incoterm and country of origin are the lines most often queried.
- The values must match the purchase order, the packing list and the bill of lading. One mismatch can hold a container.
- Requirements differ by country. Your customs broker has the final say on format.
Free PDF and Excel: Commercial invoice template and customs checklist. Get it below
What a commercial invoice does
A commercial invoice is the seller's final bill for goods sold across a border. Customs uses it to decide the value of the goods, the duty and whether the shipment can be released.
A domestic invoice has to satisfy a buyer and a tax office. A commercial invoice has a third reader, the customs officer, who knows nothing about your deal and has a few minutes to decide whether the paperwork holds together. Write it for that person.
A Chennai exporter ships 600 cotton shirts to a retailer in Rotterdam. The invoice says only "garments, 600 pcs, total 7,200". Customs cannot tell the fabric, the type or the value per piece, so it asks for more detail and the container waits at the port.
The exporter reissues the invoice with "men's woven cotton shirts, HS 6205.20, 600 pieces at 12.00 each, country of origin India". The goods clear the next day.
Required fields
| Field | What goes in it | Why it matters |
|---|---|---|
| Title and number | The words Commercial Invoice, a unique invoice number and the issue date. | Customs and your bank both cite the number on their own records. |
| Seller (exporter) | Legal name, address, tax or export registration number. | Must match the shipper on the bill of lading. |
| Buyer and consignee | Who is buying and who receives the goods, if different. | Customs decides who the importer of record is from this. |
| Description of goods | Plain-language description with material, type and use. | Vague words such as parts or accessories draw questions. |
| HS code | The harmonised tariff code, at least six digits. | It sets the duty rate. A wrong code is a misdeclaration. |
| Quantity and unit of measure | Pieces, kilograms or metres, matching the packing list. | Duty is often charged per unit or by weight. |
| Unit price and total value | Price per unit and the line total, in one stated currency. | This is the declared customs value. |
| Incoterm and named place | For example FOB Chennai or CIF Rotterdam. | Decides whether freight and insurance are added to the customs value. |
| Country of origin | Where the goods were made, not where they shipped from. | Drives preferential duty and trade rules. |
| Payment terms and reason for export | Sale, sample, repair or return. | A no-charge sample still needs a value for customs. |
| Signature and declaration | Signed statement that the details are true. | Many countries require it. |
Free PDF and Excel
Commercial invoice template and customs checklist
A commercial invoice layout with the fields customs asks for, plus a pre-shipment checklist.
- Invoice layout with HS code and origin columns
- Field guide for each line
- Pre-shipment checklist
- Excel version that adds up the lines
Commercial invoice or proforma invoice
The proforma is a preview sent before the sale and goes to the bank or the buyer's licence office. The commercial invoice is the final document and goes to customs. Same prices, different jobs. The proforma invoice guide covers the first and shipping documents shows where this one sits in the full set.
Where shipments get stuck
- Currency missing, or two currencies on one invoice with no rate shown.
- Total on the invoice does not match the total on the letter of credit.
- Weights and carton counts that differ from the packing list.
- Goods described by your internal item code instead of what they are.
- Freight and insurance added to the price with no incoterm to explain them.
- Free samples shown at zero value. Customs will put its own value on them.
- Invoice number is unique and dated.
- Seller and buyer names match the contract and the bill of lading.
- Each line has a plain description and an HS code.
- Quantities match the packing list.
- One currency, stated once.
- Incoterm names the place.
- Country of origin is on every line.
- Signed and dated.
Last checked: 19 October 2026. Customs formats and thresholds change by country. Ask your broker for the importing country's current requirements.
Frequently asked questions
What is the difference between a commercial invoice and a tax invoice?
A tax invoice records a taxable sale for the tax office, and a commercial invoice supports customs clearance. For an export one document may do both jobs if it carries the fields each authority wants.
Does a commercial invoice need to be signed?
Many customs authorities ask for a signature or declaration. Some accept electronic submission without a wet signature. Confirm with your broker.
How many copies do I need?
It depends on the carrier and the destination. Paper sets of three or more are still common. Digital filing is replacing them in many ports.
Can I send a commercial invoice for free samples?
Yes, and you should. State no commercial value and give a customs value anyway.
Who issues the commercial invoice?
The seller or exporter, usually from the accounting system, and it is checked by the freight forwarder before filing.