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How to Fill Out a Commercial Invoice for Export

The commercial invoice is the document customs uses to decide how much duty you owe and whether the shipment clears or sits. Most delays come from a handful of fields filled in carelessly. This guide walks through each one, then points you at a generator that produces the document in a few minutes.

Quick answer: Every commercial invoice needs: shipper and consignee with full addresses, an invoice number and date, a description of goods with HS codes, quantities and unit values, the country of origin, the Incoterms and currency, the number of packages, and the total value. Line items must match the packing list exactly.

The parties

Shipper (exporter) and consignee (importer) with complete addresses, including postal codes and country. The consignee should be the party clearing the goods — for DDP shipments to consumers, that is often a customs broker or your own entity rather than the end customer, and the broker will expect to see their own details on the document.

Invoice number, date and reference

A unique invoice number and the invoice date. If the shipment references a purchase order, add that too — it speeds up matching on the buyer's side and helps when the same goods ship in several consignments. Keep numbering sequential; customs and accountants both use it to trace shipments.

Description of goods and HS codes

Descriptions must be specific enough to classify: 'stainless steel water bottle 750ml', not 'household goods'. Add the six-digit HS code at minimum, and the full national tariff code where you have it. The code determines the duty rate, so a vague description forces customs to guess — upwards, in their favour, and always with a delay attached.

Quantities, unit values and totals

Quantity, unit of measure, unit value and the extended value per line, with totals at the bottom. State the currency explicitly (USD, EUR, GBP) — mixed-up zeros and commas across currencies are a common reason shipments are held. The declared value should be the transaction value: what the buyer actually paid.

Country of origin and Incoterms

Origin is where the goods were manufactured, not where they were shipped from — goods bought from a Chinese exporter but made in Vietnam are Vietnamese. Incoterms (FOB, CIF, DDP) state who pays freight, insurance and duty; they also change what the invoice value includes, so they must be consistent with your declared numbers.

Packages, weights and the packing list

State the number of packages and the total net and gross weight, and make sure they agree with the packing list line for line. Customs reconciles the two documents; a description or quantity mismatch between them is the most common trigger for inspection. Generate both from the same line items to keep them consistent.

Sign it and keep the PDF

Most invoices need a signature (electronic is usually acceptable) and a date line. Keep a PDF of every consignment with the packing list and the bill of lading — that set is what you need if a customs query arrives months later, and it is the first thing an accountant asks for at year end.

Frequently Asked Questions

Does a commercial invoice need to be signed?
Many customs authorities require a signature and date; some accept a typed name. Signing costs nothing and removes a reason for delay, so sign it.
What value do I declare for samples?
Declare the true market value, even for goods given free of charge, and mark the invoice 'value for customs purposes only — no commercial value' where appropriate. Zero-value declarations on goods with real value invite inspection and can void insurance.
Can I use a pro forma invoice instead?
A pro forma is a quote or pre-payment document and is not accepted for clearance. Once payment is agreed, issue the commercial invoice — generators can produce both formats from the same line items.
How many copies do I need?
Usually three originals: one for customs, one for the consignee and one for your records, plus copies for the carrier. Ask your forwarder — some lanes now accept electronic submission only.

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