How to fill out a commercial invoice for a U.S. export

The commercial invoice is the main document your buyer's customs uses to clear the goods and assess duties. Your forwarder also uses it to prepare the export filing. Most delays come from small gaps: a missing code, a value that doesn't add up, or an invoice that doesn't match the packing list.

This guide walks through the fields in the order they usually appear.

1. Seller / exporter

Your company's legal name, full address and a contact. For U.S. exports this is usually the U.S. Principal Party in Interest (USPPI) — the party that receives the main benefit of the sale. Use the same name on every document for the shipment.

2. Buyer, consignee and ship-to

• Sold to (buyer): the company that pays you.
• Ship to / consignee: where the goods are delivered, if different from the buyer.
• Add the buyer's tax or importer number if their customs asks for it.

3. Invoice number and date

A unique number you can trace, and the date of issue. Reuse the same reference on the packing list and carton labels so customs and your forwarder can match them.

4. Incoterms® 2020 and named place

State the rule and the place, for example FCA Houston, TX or CIF Rotterdam. The Incoterm tells everyone who pays freight and insurance and where risk passes. Without the named place it is incomplete.

5. Currency, transport and destination

The invoice currency (USD in most cases), the transport mode (air, ocean, road), and the country of ultimate destination.

6. Line items

For each line:

• Description in plain words a customs officer understands ("stainless steel kitchen knives", not a part number alone).
• HS / Schedule B code. The first six digits (HS) are shared internationally and are what your buyer's customs looks at. The full 10-digit Schedule B number is used for the U.S. export filing.
• Country of origin of the goods (where they were made, not where they ship from).
• Quantity and unit, unit price, and line amount.

7. Totals, packages and weights

Total value, number of packages, and net and gross weight. These numbers must match your packing list exactly. A carton count of 24 on the invoice and 20 on the packing list is one of the most common reasons a shipment waits.

8. Reason for export and declaration

Sale, sample, repair, return, and so on. Most invoices end with a short declaration ("I declare that the information on this invoice is true and correct"), the signer's name, title and date.

9. Export filing information (when it applies)

For shipments that need an Electronic Export Information (EEI) filing in AES — generally when the value of a single Schedule B number is over $2,500, or when a license is required — your forwarder will ask for the ITN after filing. If an exemption applies, the exemption citation is shown instead (for example a "NOEEI" citation). Your forwarder or customs broker decides which applies to your shipment.

Quick checklist before you send it

• Same company names and reference on invoice, packing list and labels
• Incoterm with named place
• HS / Schedule B code and origin on every line
• Totals, carton count and weights match the packing list
• Currency and values correct