Commercial invoice template for export

A commercial invoice is the legal document between the exporter and the foreign buyer. It states the goods being sold and the amount the buyer pays. Customs at the destination uses it to assess duties, and some governments set its form, content, number of copies or language.

What to include

Requirements vary by destination and goods, but most export commercial invoices show:

• Seller / exporter: legal name, address, contact, and tax or exporter ID where used.
• Buyer and consignee: the buyer and, if different, the party receiving the goods.
• Invoice number and date, plus the buyer's order or PO reference.
• Line items: a clear description of each product (not just a part number), quantity, unit of measure, unit price and line total.
• Tariff codes: the HS code; for U.S. exports, the Schedule B number is often added.
• Country of origin of each item.
• Currency and invoice total, including any freight, insurance or other charges shown separately.
• Incoterms® rule, named place and version (for example, FCA [seller's warehouse address], Chicago, Incoterms® 2020).
• Payment terms.
• Package count, net weight and gross weight, matching the packing list.
• Transport details: mode, port or airport of loading and destination, if known.
• Signature and declaration, if the importing country asks for one.

If your items are on the U.S. Commerce Control List (they have an ECCN rather than EAR99), the Export Administration Regulations generally require a destination control statement on the commercial invoice, and for some ECCNs the ECCN itself. Limited exceptions apply. See 15 CFR 758.6 or ask your forwarder.

Common mistakes

• Totals that do not match the packing list. Package count and gross weight on the invoice should be the same as on the packing list.
• Vague descriptions. "Parts" or "samples" can lead to customs questions. Describe what the item is and what it is made of.
• Missing or inconsistent origin. Each line should show where the goods were made, not where they were shipped from.
• No Incoterms® rule. Without it, the documents don't show who pays for freight and insurance or where risk passes, which can lead to disputes and questions about customs value.
• Currency left implicit. State the currency next to the totals.

Fill it in once, reuse it everywhere

In Packlistly you enter the order once. The commercial invoice, packing list, carton labels, shipping marks, certificate of origin, SLI and sea-shipment bill of lading instructions are all built from the same data. Before you download, Packlistly flags quantity and weight differences for you to review. The Free plan includes 5 shipments a month.

FAQ

Is a commercial invoice the same as a proforma invoice?

No. A proforma invoice is issued before shipment, often as a quote or so the buyer can arrange an import license or letter of credit. The commercial invoice is issued for the actual shipment.

Does every export need a commercial invoice?

Most international shipments of goods for sale need one. Couriers and destination customs also ask for one on many sample and no-charge shipments. Ask your carrier or forwarder for the rules for your lane.

Can the commercial invoice and packing list be one document?

Some shippers combine them. Many buyers, forwarders and customs offices prefer two separate documents, and an export packing list is not a substitute for a commercial invoice.

Official sources

• International Trade Administration, Common Export Documents: https://www.trade.gov/common-export-documents
• 15 CFR 758.6, Destination control statement: https://www.law.cornell.edu/cfr/text/15/758.6