Commercial Invoice for Export: What to Include

When goods cross a border, the commercial invoice is the document customs authorities use to identify what’s being shipped, what it’s worth and where it comes from. It’s the basis for duties and import taxes, trade statistics and export controls. Errors on it are one of the most common reasons shipments get held, delayed or reassessed. This guide explains what it must contain and how it relates to the other export documents.

Customs requirements differ by country, product and transport mode, and change over time. This guide is general information, not customs, legal or tax advice. For regulated goods, consult a customs broker or freight forwarder.

Commercial invoice vs. other invoices

Document	Purpose	When
Proforma invoice	Preliminary bill so the buyer can pay, get a licence or open a letter of credit	Before shipment
Commercial invoice	Customs declaration support; the actual sale terms	At shipment
Tax (VAT) invoice	Your domestic accounting and tax record	At supply — sometimes the same document as the commercial invoice
Packing list	Contents of each package, weights and dimensions	At shipment

In many cases the commercial invoice also serves as your sales invoice, as long as it meets your domestic invoicing rules (e.g. numbering, VAT notes for zero-rated exports).

What to include

Field	Notes
Title “Commercial Invoice”, number and date	Use your normal invoice numbering if it doubles as your sales invoice
Exporter / seller	Name, address, phone, tax ID; in the EU/UK, your EORI number
Importer / buyer	Name, address, contact, and their tax/importer ID where required
Consignee	If different from the buyer (e.g. a warehouse)
Incoterms® rule and place	e.g. “FCA Faenza, Incoterms® 2020” — defines who pays for and bears risk on transport, insurance and duties
Detailed description of goods	Plain, specific language: material, use, model — not just “parts” or “samples”
HS / tariff code	At least the 6-digit Harmonized System code; many countries use 8–10 digits
Country of origin	Where the goods were made, per origin rules — not where they shipped from
Quantity and unit of measure	Pieces, kg, litres, etc.
Unit price and total value	Transaction value of the goods
Currency	ISO code, e.g. EUR, USD
Shipping, insurance, other charges	Shown separately where applicable
Net and gross weight, number of packages	Must match the packing list and transport documents
Payment terms	e.g. “50% advance, 50% against documents”
Reason for export	Sale, sample, repair, return, gift
Export licence / control references	If the goods require them
Declaration and signature	e.g. “I declare that the information is true and correct” with name, title, date

Example

Field	Value
Commercial invoice	CI-2026-0031 · 3 Nov 2026
Exporter	Ceramica Rossi S.r.l., Faenza, Italy · VAT IT… · EORI IT…
Buyer / consignee	Harbor Home Goods Inc., Portland, OR, USA
Incoterms	FCA Faenza (Incoterms® 2020)
Origin	Italy
Packages	2 pallets · gross 640 kg · net 590 kg

Description	HS code	Qty	Unit price	Total
Ceramic (stoneware) dinner plates, 27 cm, hand-glazed	6912.00	400	EUR 14.50	EUR 5,800.00
Ceramic (stoneware) bowls, 16 cm, hand-glazed	6912.00	300	EUR 11.00	EUR 3,300.00
Total (EUR)				EUR 9,100.00

Export from the EU — VAT 0% (zero-rated export; wording per Italian rules). Reason for export: sale. Payment: 50% advance received, balance before dispatch. (Illustrative; identifiers truncated.)

Getting the key fields right

HS codes

The Harmonized System classifies products for customs worldwide at the 6-digit level; countries add digits for their own tariffs. The right code determines duty rates and whether licences apply. Look it up in the destination country’s tariff tool, ask your buyer’s broker, or request a binding ruling for important products. Don’t guess and don’t use a code just because it has a lower duty rate.

Value

Customs generally values goods at the transaction value — the price actually paid or payable, adjusted for certain costs depending on the country (for example, whether international freight and insurance are included). Undervaluing to reduce the buyer’s duties is illegal and a common reason for seizures and penalties. For free samples, state a realistic value and “No commercial value — for customs purposes only”.

Incoterms

The Incoterms® rule tells everyone who arranges and pays for each leg of transport, who insures, and where risk passes. Common choices: EXW, FCA, FOB (sea), CIF (sea), DAP, DDP. Make sure the rule on the invoice matches your contract and quote.

Country of origin

Origin is where the goods were wholly obtained or last substantially transformed — the rules can be technical. Claiming preferential duty under a trade agreement usually requires a separate origin statement or certificate.

Common mistakes

Vague descriptions (“gifts”, “parts”, “samples”)
Missing or wrong HS codes
Values that don’t match payment records
Weights that don’t match the packing list or airway bill
Incoterms missing or inconsistent with the contract
No currency, or “$” without specifying which dollar
Forgetting to sign when the destination requires it

For small sellers and couriers

If you ship via express couriers, they’ll usually ask for a commercial invoice (often generated in their portal) for any dutiable shipment. The same rules apply: clear description, HS code, origin, value and currency. Keep copies with your export evidence — in VAT countries, proof of export is what supports zero-rating the sale.

You can draft the invoice content in the invoice generator — add HS codes and origin in the item descriptions, and Incoterms, weights and the declaration in the notes — or start with a proforma if the buyer needs paperwork before paying. For VAT on exports, see how to charge VAT on invoices.