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Commercial Invoice Template

A commercial invoice is the exporter's invoice for goods crossing a border. Customs in the importing country uses it to check what the goods are, where they were made, what was paid and who is involved, so it carries details an ordinary invoice does not: marks and numbers on the packages, a precise description with the Harmonized System (HS) tariff code, quantities and net and gross weights, the price per item and currency, freight, insurance and other charges listed separately, the country of origin, the transport details and the Incoterms rule agreed with the buyer. This template has a goods table for those lines (marks and packages, description, HS code, quantity, net and gross weight, unit value, total value) plus fields for the parties, origin, destination, transport, charges and the exporter's declaration. The download is an editable HTML file: fill it in your browser, then print it or save it as PDF and send it with the shipment and to your carrier or customs broker. It is a layout, not a customs filing; your broker or freight forwarder makes the actual declarations.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Consignee, if different from the buyer
  • Importer of record, if different
  • Buyer's purchase order or sales contract reference
  • Country of origin of the goods
  • Destination country and port of entry
  • Mode of transport, carrier and transport document number
  • Total packages, net weight and gross weight
  • Incoterms rule and named place (for example CIP Portland, Incoterms 2020)
  • Freight, insurance and other charges, each itemised
  • Discounts, rebates and assists not included in the price
  • Reason for export (sale, sample, repair, return)
  • Responsible employee of the exporter
  • Declaration, signature and date

How to fill in this Commercial Invoice

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

A commercial invoice usually doubles as the bill for the goods, so state the payment terms and method the buyer agreed (for example 'Net 30 from date of shipment by bank transfer' or 'Cash in advance'). If the buyer pays by letter of credit, the invoice description, quantities and amounts must match the credit's terms, so check them against the credit before you ship. Quote the buyer's purchase order or contract number and the proforma invoice, if you issued one, so the buyer can match the documents. Keep the Incoterms rule consistent across the contract, proforma and commercial invoice: it decides who pays freight, insurance and import charges, and those charges must appear on the invoice only if they are included in the price you are billing.

Tax Information

Import duties and import taxes are assessed by customs in the destination country, usually on the importer of record, using the value, HS code and origin on the commercial invoice; they are not normally charged by the exporter unless the Incoterms rule agreed is DDP. In the UK, exports of goods can be zero-rated for VAT if the conditions in HMRC's VAT Notice 703 are met, including holding evidence of export, and GOV.UK says VAT-registered exporters must record the goods in their VAT accounts even when zero-rated. On the US import side, entries rely on the invoice details listed in 19 CFR 141.86. The tax line on this download is for your own country's rules; leave it at zero where the sale is zero-rated or exempt. This is general information, not customs or tax advice; confirm classifications and values with your customs broker.

Industry context (2026)

In the US, the contents of a commercial invoice are set by regulation. 19 CFR 141.86(a) lists what each invoice for imported merchandise must show, including the port of entry, the time, place and parties to the sale, a detailed description with marks and numbers, quantities in the weights and measures of the shipping country or the US, the purchase price of each item in the currency of purchase, all charges itemised by name and amount (freight, insurance, commission, cases, containers, coverings and packing), rebates and bounties, the country of origin, and assists such as dies, molds or engineering work not included in the price. Section 141.86 also requires the invoice to be in English or translated, to describe what is in each package, and to name a responsible employee of the exporter who knows about the transaction. In the UK, GOV.UK's export step-by-step says to use the price you are selling the goods for, or market value if they are not being sold, to list freight and export insurance included in the price separately, and that the invoice must travel with the goods. The government's export guidance on business.gov.uk also lists the HS code, Incoterms, package marks, weights, country of origin and transport details, and notes that some countries require invoices to be certified by a chamber of commerce or embassy. The Incoterms rules are published by the International Chamber of Commerce; the current edition, Incoterms 2020, has eleven rules and has applied since 1 January 2020.

Worked example

Worked example (fictional exporter and buyer): Fenwick Pottery Ltd in Stoke-on-Trent, England sells stoneware to Larkspur Home Inc. in Portland, Oregon under purchase order LH-2291, on CIP Portland, Oregon (Incoterms 2020), paid by bank transfer 30 days from shipment. Commercial invoice FP-EX-0412, dated 27 October 2026, in pounds sterling. Goods table, line 1: marks LH/PDX 1-6, 6 cartons; stoneware dinner plates, 27 cm, reactive glaze; HS 6912.00; 240 pieces; net 168 kg, gross 186 kg; £9.50 each; £2,280.00. Line 2: marks LH/PDX 7-10, 4 cartons; stoneware mugs, 350 ml; HS 6912.00; 192 pieces; net 77 kg, gross 88 kg; £6.25 each; £1,200.00. Goods total £3,480.00; carriage to Portland £410.00; cargo insurance £35.00; total invoice value £3,925.00. Totals: 10 cartons, net 245 kg, gross 274 kg (168 + 77 and 186 + 88), matching the packing list and air waybill. Other fields: country of origin United Kingdom; port of entry Portland, Oregon; reason for export: sale; no assists or rebates; responsible employee Amira Hassan, export manager, with email; declaration 'I declare that the information on this invoice is true and correct', signed and dated. Fenwick's UK VAT line is zero because it zero-rates the export under VAT Notice 703 and keeps the export evidence. Larkspur's customs broker uses the invoice to file the US entry and confirms the full 10-digit tariff number, which depends on further details of the goods; any US duty is paid by Larkspur as importer of record.

Common mistakes to avoid

Vague descriptions

'Parts', 'samples' or 'gifts' cannot be classified and lead to holds and questions. Describe material, function and size.

Weights and counts that do not match

If the invoice, packing list and transport document disagree on cartons or weights, customs may inspect the shipment. Reconcile all three before release.

Charges buried in the unit price

Freight, insurance or packing included in the price but not shown separately makes the customs value unclear. Itemise each charge by name and amount.

Undervaluing the goods

The value should be the actual selling price, or market value if there is no sale. Declaring a lower value to reduce the buyer's duty can lead to penalties and seized goods.

Incoterms without a place or edition

'CIP' alone does not say where risk and costs pass. Write the rule, the named place and the edition, and use the same wording on the contract and proforma.

Invoicing Tips

  • 1Describe goods so a customs officer could classify them without asking: material, use, size and type, for example 'Stoneware dinner plates, 27 cm, glazed', not 'tableware'.
  • 2Give each line its HS code. The first six digits are international; the importing country adds further digits, which your buyer or customs broker can confirm.
  • 3List net and gross weights per line and in total, and make them match the packing list and the bill of lading or airway bill.
  • 4Itemise freight, insurance, packing and commissions by name and amount if they are included in the price you charge.
  • 5State the country of origin for each line if goods come from more than one country.
  • 6Name a person at the exporter who can answer customs questions about the shipment, with a phone number or email.

Related Resources

Frequently Asked Questions

What is a commercial invoice?

A commercial invoice is the exporter's invoice for goods shipped across a border. It records the sale (seller, buyer, price and terms) and gives customs the details needed to clear the goods: description, HS code, quantities, weights, value, charges, country of origin and transport details.

What must a commercial invoice include for US customs?

Under 19 CFR 141.86, a commercial invoice for goods imported into the US must show the port of entry, the parties and when and where the goods were sold, a detailed description with marks and numbers, quantities, the purchase price of each item in the currency of purchase, all charges itemised by name and amount (such as freight, insurance and commissions), rebates, the country of origin, and assists not included in the price. It must be in English or come with an English translation and name a responsible employee of the exporter.

What is the difference between a commercial invoice and a proforma invoice?

A proforma invoice is issued before shipment as a quote or to let the buyer arrange payment or an import licence; it does not ask for payment for goods already shipped. The commercial invoice is the final invoice that travels with the shipment and is used for customs clearance.

Is a commercial invoice the same as a customs invoice?

Not always. Most countries accept the exporter's commercial invoice, but a few ask for their own customs invoice form in addition, with fields such as the importer's details and values in a set format. Check the destination country's requirements with your buyer or forwarder.

Who prepares the commercial invoice?

The exporter (seller) prepares it, or a freight forwarder prepares it on the exporter's behalf from the exporter's information. The exporter is responsible for its accuracy.

Do I need to include Incoterms on a commercial invoice?

Yes, it is standard practice, and the UK government's export guidance lists Incoterms among the contents. Name the rule and the place, and the edition, for example 'CIP Portland, Oregon, Incoterms 2020'. The International Chamber of Commerce publishes the eleven rules; Incoterms 2020 is the current edition.

Can InvoiceQuickly create a commercial invoice?

Not a full one. InvoiceQuickly creates ordinary invoices with line items, one tax rate and one discount rate, but it has no fields for HS codes, weights, package marks, country of origin or Incoterms, and its PDF is not designed as a customs document. Use this editable template for the commercial invoice. InvoiceQuickly can still track the buyer's payment if you also bill the sale through it.