Free Commercial Invoice Template

What a commercial invoice is

A commercial invoice is the invoice for an international shipment and a required document for export and import clearance. In the buyer's country it is the document customs officials use to assess import duties and taxes, which is why it carries more than a domestic invoice: the HS code and country of origin of each item, net and gross weights, the number of packages, the Incoterm, the reason for export and a signed declaration that the details are true.

There is no single prescribed form. The US International Trade Administration notes that for most countries the seller's or exporter's own version is acceptable as long as all the pertinent information is included; German customs describes the invoice as the paper on which the customs value is declared. Carriers also publish their own blank forms and electronic trade-document services, and some destinations ask for a specific wording, so check what your carrier or broker wants before the goods move.

What goes on a commercial invoice

• Exporter and importer

  Full legal names, addresses and a contact for each, with the tax ID, VAT or EORI number customs will look for. Add a separate ship-to party when the consignee is not the importer.

• Invoice number, date and references

  A number of its own, the invoice date, the buyer's order reference and the proforma number it follows, so bank, broker and customs can match the papers.

• Items with HS code and origin

  A plain description customs can classify, the HS code, the country of origin, quantity, unit, unit price and line total for every item, in one currency.

• Weights and packages

  Net and gross weight per line and in total, and the number of packages, so the invoice matches the packing slip and the carrier's paperwork.

• Incoterm and charges

  The Incoterms 2020 rule with its named place, and freight and insurance shown as separate amounts when they are on the seller, so customs can see what the goods value includes.

• Reason for export and declaration

  Sale, sample, repair, return or gift, then a declaration that the information is true and correct, signed and dated by the exporter.

HS codes: what they are and where to find them

The Harmonized System is the World Customs Organization's product nomenclature: more than 5,000 commodity groups, each identified by a six-digit code, used by more than 200 countries and economies as the basis for their customs tariffs and trade statistics, and updated every five to six years. The first six digits of a tariff code are the same everywhere; countries add digits of their own for duty rates and statistics, such as the eight-digit Combined Nomenclature the EU uses for customs declarations and the US Harmonized Tariff Schedule.

On the commercial invoice, state at least the six-digit HS code for each item; your buyer's broker will confirm the full national code at import. Look codes up in the destination's tariff (the US schedule is searchable at hts.usitc.gov) or ask your forwarder, and keep the same code on the proforma, the invoice and the export declaration.

Reason for export

• Sale

  The normal case: the goods are sold and the invoice value is the transaction value customs starts from.

• Sample, no commercial value

  Still needs a realistic value for customs; state it on the invoice even when nothing is charged, and say the goods are samples.

• Repair or return after repair

  Name the original shipment and whether the goods come back; many countries treat repairs differently from new goods, so the broker needs to know.

• Return of goods

  Reference the original invoice so the importer's broker can claim whatever relief applies to returned goods.

• Gift

  Goods sent without payment between people or companies; customs still wants a value and a description.

• Other

  Exhibition goods, warranty replacements, intercompany transfers: describe the case in the notes so nobody guesses.

Weights, packages and the papers next to this one

Net weight is the goods alone, gross weight includes packaging, and the carrier charges on gross or on volume, whichever is higher. Weigh the packed shipment rather than estimating, and keep the figures identical on the packing slip, the bill of lading or air waybill and this invoice: a difference between them is what gets a shipment inspected.

Commercial invoice, proforma invoice and packing slip

Proforma invoice

A quotation in invoice form, sent before the sale is final so the buyer can open a letter of credit, apply for a licence or pay a deposit. Not a demand for payment.

Commercial invoice

The invoice issued when the goods ship. Customs uses it to assess duties and taxes, so it carries HS codes, origin, weights, the reason for export and a signed declaration.

Packing slip

Goes in the box and lists what was packed, item by item and by carton, usually without prices. The weights and package count should match this invoice.

Carry the proforma's lines over from the proforma invoice template and add the customs fields here.

Put a packing slip in the box and, for freight, hand the driver a

bill of lading; the commercial invoice travels with the shipping documents.

Tips for an invoice that clears first time

• Describe goods for a stranger

  "Parts" or a model number alone gets a query. "Stainless steel hex bolts M10, for machinery" tells the officer what it is, what it is made of and what it is for.

• One currency, named once

  State the currency at the top and keep every amount in it. Customs converts at its own rate; mixed currencies on one invoice are a classic hold.

• Match the proforma and the packing slip

  Same parties, items, prices and terms as the proforma; same quantities, weights and package count as the packing slip. Fix differences before printing, not at the border.

• Show freight and insurance separately

  Many countries value goods for duty with or without freight and insurance. Separate amounts let the broker apply the right basis without asking.

• Sign it

  The declaration is what makes the invoice yours. Name and title under the signature, and the date; an unsigned invoice is the first thing a carrier sends back.

• Keep the file

  Keep the signed invoice, the packing slip and the transport document together. Export records are checked long after the goods have arrived.