Commercial Invoice Template for International Shipping

What a commercial invoice does at customs

A commercial invoice is the bill for goods that are being sold and shipped across a border. Customs officers read it to learn what is in the box, where it came from, who is selling it and who is receiving it, and what it is worth. It identifies the goods, the parties and the price paid or payable, so a vague or incomplete one can slow a shipment down.

The destination country's rules decide what the invoice must show. The United States and Canada publish lists of what an invoice must show, and both expect it in English (Canada also accepts French). UK guidance for exporters asks for a separate invoice for each shipment, which is a sensible habit anywhere.

What to put in each column of the item table

Every line in the table describes one kind of item. Fill in these columns.

• Description of goods: say plainly what the item is, in enough detail that customs can identify it. "Cotton T-shirts, men's, knitted" works better than "clothing".
• HS code: the Harmonized System tariff code for the item. UK guidance asks for it, while the US and Canadian lists we reviewed do not require it. Add it when you know it, because it helps customs classify the goods.
• Origin: the country where the item was grown, produced or manufactured. This is not the country you ship from. Fill it in line by line, since one shipment can mix origins.
• Qty: how many units, with the unit of measure if it is not obvious, such as pcs or kg.
• Unit price: the price of one unit in the invoice currency.
• Amount: quantity times unit price. The editor calculates it for you.

Below the table, the editor adds up the lines. If you charge the buyer for freight, enter it in the Shipping box and it prints as its own line above the "Invoice total".

Details that belong on the whole document

Some facts apply to the shipment rather than to a single item. Complete these in the details section of the editor.

• Seller or exporter: your name and address as the party selling the goods. If the exporter is a different party, use the separate exporter box.
• Consignee: who receives the goods. If the buyer is a different party, add it in the "Sold to" box.
• Date and place of sale: the United States asks for these.
• Shipment date: Canada asks for it, along with the mode of transport, the place shipped from and, if the goods pass through another country on the way, the country of transhipment.
• Currency: choose the currency every price is stated in. The code, such as USD or CAD, prints in the details, and the amounts carry the matching symbol.
• Incoterms: the delivery term you agreed with the buyer, such as EXW, FOB or DDP, with the named place.
• Conditions of sale and terms of payment: Canada asks for these, so describe how the sale and payment were arranged.
• Other charges: list insurance, commission, packing and similar charges by name and amount. The United States asks for them whenever they exist.
• Canadian cost details: when they apply, Canada also asks which costs are or are not included in the invoice total, whether the purchaser pays royalties, and what goods or services the buyer supplied for free or at a reduced cost.
• Port of entry: the United States asks for this.
• Packages: how many, what kind, the marks and numbers on them, and what is inside each one.
• Net and gross weight: the total for the shipment, with the unit written out.
• Reference: the purchase order, sales contract or proforma invoice number the shipment belongs to.

Declaration and signature for the exporter

The US and Canadian rules we reviewed do not require a signed statement, so the editor does not add one. If someone asks the exporter to sign, print the PDF, add the signature and date by hand, and keep a copy.

Related paperwork

If the shipment follows a purchase order, a sales contract or a proforma invoice, put its number in the reference field so customs and the buyer can match the documents. If you need that document, use the Proforma Invoice. For ordinary domestic billing, the Invoice is the better fit.

What a commercial invoice must show in your region

This table comes from our research on official guidance.

Sources

• 19 CFR 141.86 — Contents of invoices and general requirements
• Memorandum D1-4-1 — CBSA Invoice Requirements (last modified 2013-03-01), Appendix A
• How to create a commercial invoice for export
• Understanding export documentation for international trade
• Customs duties and procedures on exports
• CI1 – Canada Customs Invoice (date modified 2013-02-01)

Not legal or tax advice. This is general information, not legal or customs advice, so check the rules of the destination country before you ship.

Questions