Who this is for
Exporters, importers, manufacturers selling overseas, dropshippers with international suppliers, small e-commerce businesses fulfilling cross-border orders, and freight forwarders preparing paperwork on behalf of shippers.
Why a commercial invoice is different
A commercial invoice is a customs document, not just a payment request. It tells customs authorities at both origin and destination what is in the shipment, where it came from, and how to classify it for duties and taxes. Get any of the customs fields wrong and the shipment sits in a warehouse at the border instead of moving.
Required fields
HS or HTS code. The Harmonized System code classifies the goods. Six digits is the international minimum; ten digits for the US Harmonized Tariff Schedule. Look up your code at the US ITC HTS portal or your own country's equivalent before you ship. Getting it wrong shifts you into a more punitive duty band.
Country of origin (COO). Where the goods were manufactured, not where they were shipped from. Used for duty calculation and for free-trade agreement eligibility (USMCA, UK–EU TCA, ASEAN agreements, and so on).
INCOTERMS 2020. The contractually-agreed split of responsibility for shipping, insurance, duties and risk transfer between buyer and seller. Common choices: FOB (Free On Board, seller's responsibility ends at port of loading), CIF (Cost, Insurance and Freight, seller covers to port of destination), DDP (Delivered Duty Paid, seller handles everything including duties at the receiving end). Stick to the 2020 set, do not invent variants.
Gross and net weights. In kilograms, for the entire shipment. Carriers bill from gross weight and customs verify against the BOL.
Port of loading and port of discharge. Match these to your Bill of Lading exactly. Discrepancies between commercial invoice and BOL are a common reason shipments get pulled for inspection.
Common pitfalls
- Undervaluing goods to reduce duty. A common temptation, illegal in every country with a customs authority. The penalty schedule dwarfs the duty savings. Some authorities (CBP in the US, HMRC in the UK) treat repeat undervaluation as fraud.
- Vague descriptions. "Goods" or "samples" fails customs review. Be specific: material, quantity, intended use, brand if applicable.
- Wrong INCOTERMS. Picking the wrong term transfers risk you did not intend. Read the 2020 definitions before quoting on a cross-border deal you have not done before.
- Missing the EORI number (EU/UK). Required on commercial invoices into the EU and UK since 2009. No EORI, no clearance.
How to use this template
- Open the commercial invoice template.
- Replace the product line with the actual product, HS code, COO, quantity, unit price.
- Fill the Notes field with INCOTERMS, gross and net weights, and port information.
- Confirm the destination country's import regulations are met before shipping.
- Download the PDF and include three copies with the shipment.