Export Commercial Invoice
The invoice customs and the buyer’s bank both work from — HS codes, Incoterms, weights.
Details
commercial invoice format exportUploads
Your logo
A photo or picture
Goes on this page only. Drag it anywhere and pull its corner to resize it.
Your signature
Draw it with a finger, a mouse or a trackpad, and it goes on the page like a picture.
Pictures and signatures stay on this device. Nothing is uploaded to a server.
Red highlights mark what is still blank. Click anything on the page to change it. Your draft is kept on this device as you work.
| Invoice no. and date | [invoice no.] · October 14, 2026 |
| Consignee | [consignee] |
| Country of origin | [origin] |
| Terms of delivery | [Incoterms] |
| Port of loading / discharge | [ports] |
| Description | HS code | Qty | Unit | Rate | Amount |
|---|---|---|---|---|---|
| [add one line per item] |
Packing and weights
| [add one line per detail] |
We declare that this invoice shows the actual price of the goods described, that no other invoice has been or will be issued, and that all particulars are true and correct.
What is an Export Commercial Invoice?
An export commercial invoice is the document customs officers, freight forwarders and the buyer's bank all work from. It states what is in the shipment, what it is worth, who owns it, where it was made and on what terms it travels. Get a field wrong and the consignment is held at the border, duty is assessed on the wrong basis, or the bank refuses payment under the letter of credit.
Every exporter of physical goods issues one, from a first-time seller shipping a pallet to a freight-forwarding department shipping containers weekly. Downstream, four parties read it: the export customs authority, the import customs authority, the carrier or forwarder preparing the declaration, and the buyer's bank if payment runs through a letter of credit or documentary collection. It also supports the exporter's own claims — zero-rating or refund of domestic tax on exports, and any drawback or incentive scheme — so the copy you keep matters as much as the one that travels.
There is no single worldwide format, and the destination sets many of the requirements. HS classification is harmonised to six digits internationally, but national tariff codes extend beyond that and the correct code is the importing country's. Some destinations require the invoice in a specific language, a consular legalisation, a certificate of origin, or a declaration signed in ink. Indian exporters also work with shipping bill and GST export documentation; EU and UK exporters with their own customs declarations. Check the destination country's import requirements and your own export controls before shipping, not after.
A commercial invoice is not a packing list, not a proforma and not a bill of lading. The packing list gives carton counts, dimensions and marks so the shipment can be checked physically; the commercial invoice gives the commercial and customs facts. A proforma is a quotation in invoice form, issued before the sale, and it should never be used to clear goods that have actually been sold. And the invoice does not prove title moved or that the goods shipped — the transport document does that, which is why banks ask for both.
What to put in an Export Commercial Invoice
These are the details this template asks for. Anything left blank is marked in red on the preview so you can see what is still missing.
| Field | What goes in it |
|---|---|
| Exporter | For example: Barton Timber Exports LLC |
| Your address | For example: Unit 7, Barton Road, Columbus, OH 43212 |
| Consignee | For example: Halliwell Interiors Inc. |
| Incoterms | Free text |
| Port of loading / discharge | For example: Savannah, the United States → Baltimore, United Kingdom |
| Invoice currency | Free text |
| Goods | One per line: Description | HS code | Qty | Unit | Rate |
| Marks and numbers optional | For example: KSL/NG/2026-14 · Cartons 1–96 · Made in the United States |
| Weights and packing | One per line: Item | Value |
| Country of origin | For example: the United States |
How to write an Export Commercial Invoice
Identify all three parties correctly
Give exporter, consignee and, where different, the party being billed, each with full legal name, address, country and tax or importer registration where required. Add a notify party if the buyer has named one. If the buyer is a trading company shipping to a third address, say so explicitly — a mismatch between consignee and payer is a routine reason for a customs query.
Describe goods in customs language
Write a plain description an officer can match to a tariff heading: stainless steel ball bearings, 6205 series, for industrial machinery. Add the HS code, quantity, unit and unit price per line. Spare parts and samples are not descriptions. If your commercial description is a model number, put it alongside the plain-language one, not instead of it.
State the Incoterm with a named place
An Incoterm without a place is incomplete. FOB Nhava Sheva, CIF Rotterdam, DAP buyer's warehouse Bristol — and name the Incoterms edition you are using. The term decides who arranges and pays carriage and insurance, where risk passes, and how the customs value is built up, so a bare CIF invites the importer's broker to make an assumption.
Show value, currency and cost breakdown
Give line values and a total in the contract currency, and break out freight, insurance and any discount separately rather than folding them into the unit price. Import duty is often calculated on a value that includes or excludes those elements depending on the term and the country, so a broker who cannot see them will either estimate or ask.
Add origin, weights, marks and a declaration
State country of origin — where the goods were made, which is not necessarily where they are shipped from — gross and net weight, number of packages and shipping marks. Add the invoice number and date, the order reference, and a signed statement that the details are true and correct. Where a letter of credit applies, match its wording exactly.
Common mistakes
- Writing a vague goods description such as machine parts, which is one of the most common causes of a customs hold and a request for further information.
- Quoting an Incoterm without a named place, leaving carriage, insurance and risk unallocated when something goes wrong in transit.
- Declaring a low value to help the buyer with duty, which is a customs offence in most jurisdictions and can void the cargo insurance as well.
- Confusing country of origin with country of despatch, which produces a wrong duty rate and can invalidate a preferential tariff claim.
- Letting the invoice wording differ from the letter of credit, so the bank rejects the documents for discrepancy and payment stalls.
Frequently asked questions
What is the difference between a commercial invoice and a proforma invoice?
A proforma is issued before the sale is concluded — it is a quotation laid out like an invoice, used to open a letter of credit or apply for an import licence. A commercial invoice is issued for a concluded sale and is the document customs and the bank clear against. Using a proforma to clear real goods is a common and avoidable error.
Do I need an HS code on a commercial invoice?
Not every destination demands one on the invoice, but including it removes guesswork and speeds clearance. Classification is the importer's legal responsibility in many countries, so agree the code with your buyer or their broker rather than assuming. The first six digits are internationally harmonised; the remaining digits are national, so confirm the full destination code.
How many copies of the commercial invoice do I need?
It depends on the destination and the payment method. Forwarders commonly ask for several originals, and letters of credit specify an exact number and how they must be signed. Check the credit terms and the destination's requirements before printing, because supplying fewer originals than a letter of credit demands is treated as a discrepancy.
Does a commercial invoice need a signature?
Many countries accept an unsigned commercial invoice, but several still require a manual or authorised signature and a declaration that the contents are true. Letters of credit frequently require it too. Since the requirement sits with the destination and the credit rather than with you, confirm it before shipping and sign as a matter of routine where there is any doubt.
What value should I put on a free sample or replacement?
Not zero. Customs still needs a value to assess duty, so state a realistic value for customs purposes and mark the invoice to show no payment is due — wording such as value for customs purposes only, goods supplied free of charge. Declaring zero usually causes a hold. Check the destination's rules on samples and replacements, since some have specific relief procedures.
This page explains general practice and is not legal advice. Requirements differ between countries and, in some cases, between states — check what applies where the document will be used.