Commercial Invoice Template for Export: Fields, Example & Tips
Free commercial invoice template guide for exports: every field customs expects, HS codes, Incoterms, a worked example and mistakes that delay shipments.
Quick answer: A commercial invoice template is a pre-built layout for the export document that customs uses to identify, value and tax your goods. It must show the exporter and importer, a full description of each item with its HS code, country of origin, quantity, unit value and currency, the Incoterms of sale, package weights, and a signed declaration that the information is true. Fill it in for every international shipment and send it with the goods and to the buyer.
This guide walks through every field a commercial invoice template needs, explains HS codes and Incoterms in plain English, and shows a fully worked example. You can build the document in our free invoice generator by adding the customs details to your line descriptions and notes, then downloading a PDF to print and sign.
What is a commercial invoice?
A commercial invoice is the bill of sale for goods crossing a border. It does two jobs at once: it tells the buyer how much they owe, and it tells customs at the destination what is in the box, what it is worth, where it was made and who is responsible for it. Customs officers use those details to classify the goods, calculate duties and import taxes, and decide whether any restrictions apply.
Because customs relies on it, a commercial invoice needs far more detail than a domestic invoice. "Assorted mugs, $1,800" is fine for a local client; at a border it can lead to a hold, a query from the broker or a reassessed value. If you are still at the quoting stage, you probably need a proforma first; our guide to proforma vs commercial invoices explains when to use each.
Fields every commercial invoice template should include
Exact requirements differ by country and carrier, but a strong commercial invoice template covers the following fields. Leave nothing blank that applies to your shipment.
| Field | What to enter | Why customs needs it |
|---|---|---|
| Exporter / shipper | Legal name, full address, phone, email, tax or export ID | Identifies who is responsible for the export |
| Importer / buyer | Legal name, address, contact, importer tax ID where required | Identifies who pays duties and owns the goods |
| Consignee (if different) | Name and delivery address of the recipient | Tells the carrier where goods actually go |
| Invoice number and date | A unique number from your normal sequence and the issue date | Links the shipment to your accounting records |
| Shipment references | Air waybill, bill of lading or tracking number, PO number | Matches the invoice to the physical consignment |
| Goods description | Plain-language description: material, use, model | Supports correct classification |
| HS code | Harmonized System tariff code for each item | Determines the duty rate |
| Country of origin | Where each item was manufactured, not where it shipped from | Affects duty rates and trade-agreement eligibility |
| Quantity, unit value, line total | Units, price per unit and extended value | Basis of the customs value |
| Currency | ISO code such as USD, EUR, GBP or AED | Values are converted at the official customs rate |
| Incoterms | Rule plus named place, e.g. "CIF Hamburg, Incoterms 2020" | Shows which costs are included in the price |
| Weights and packages | Net and gross weight, number and type of packages | Must match the transport document |
| Reason for export | Sale, sample, repair and return, gift | Changes how the shipment is treated |
| Declaration and signature | Statement that details are true, signed and dated | Makes the exporter accountable for accuracy |
Tax registration numbers are a frequent gap. Our explainer on the tax ID on an invoice covers EINs, VAT numbers, TRNs and NTNs, and which ones belong on cross-border paperwork.
HS codes and country of origin explained
The Harmonized System is an international product classification maintained by the World Customs Organization. The first six digits are shared by participating countries; many countries add further digits for their own tariff schedules, so the full code used in your destination country may be eight or ten digits long. Putting at least the six-digit code on your commercial invoice template helps the importer's broker classify the goods quickly.
Country of origin is where the goods were made or last substantially transformed, which is not always the country you ship from. A product assembled in Vietnam and shipped from a warehouse in the United States is generally of Vietnamese origin. If you want to claim a reduced duty rate under a trade agreement, you usually need a separate origin statement or certificate as well, so check the agreement's rules or ask a customs broker.
Incoterms: which costs are included in the price
Incoterms are standard trade rules published by the International Chamber of Commerce. Incoterms 2020 is the edition most contracts reference at the time of writing. The rule you choose tells customs and the buyer whether freight and insurance are included in the invoice value.
- EXW (Ex Works): the buyer collects from your premises and handles almost everything.
- FCA (Free Carrier): you hand the goods, cleared for export, to the buyer's carrier at a named place.
- FOB (Free On Board): sea freight only; you deliver the goods onto the vessel at the port of shipment.
- CIF (Cost, Insurance and Freight): sea freight; you pay main freight and minimum insurance to the destination port.
- DAP (Delivered at Place): you deliver to a named destination, but the buyer pays import duties and taxes.
- DDP (Delivered Duty Paid): you deliver and pay import duties and taxes too, which is the most work for the seller.
Always write the rule, the named place and the edition, for example "FCA Chicago O'Hare, Incoterms 2020". A bare "FOB" with no place is a common cause of disputes about who pays for what.
Commercial invoice example (worked)
Here is a sample shipment from a US ceramics studio to a retailer in Germany, sold CIF Hamburg. The values are illustrative; use your own HS classification and prices.
| Description | HS code | Origin | Qty | Unit value (USD) | Total (USD) |
|---|---|---|---|---|---|
| Stoneware coffee mug, 12 oz, glazed | 6912.00 | United States | 200 | 4.50 | 900.00 |
| Stoneware teapot, 1 L, glazed | 6912.00 | United States | 50 | 18.00 | 900.00 |
| Goods subtotal | 1,800.00 | ||||
| Ocean freight to Hamburg | 220.00 | ||||
| Cargo insurance | 30.00 | ||||
| Total invoice value, CIF Hamburg, Incoterms 2020 | 2,050.00 | ||||
Below the table, the invoice would show: 6 cartons, net weight 310 kg, gross weight 345 kg; reason for export "sale"; the bill of lading number; the buyer's EORI and VAT numbers; and a declaration such as "I declare that the information on this invoice is true and correct and that the goods originate in the United States." It is then signed and dated by the exporter.
Notice that each line is specific about material, size and finish. That level of detail is the same discipline used on an itemized invoice, and it is what keeps a broker from coming back with questions.
How to fill out a commercial invoice template in 7 steps
- Start from a clean, formal layout. The Corporate invoice template or the Classic template keeps the many fields readable for customs officers.
- Enter the parties. Exporter, importer and consignee with full legal names, addresses and tax or customs IDs.
- Assign a number. Use the same sequence as your other invoices. If you need a format, the invoice number generator creates one, and our invoice numbering system guide explains how to keep it gap-free.
- List each product separately. One line per distinct product, with description, HS code, origin, quantity and unit value. Don't combine different items into one line.
- State currency and Incoterms. Show the currency on every value and the Incoterms rule with its named place.
- Add shipping details. Package count, net and gross weight, transport document number and reason for export.
- Sign, export to PDF and distribute. Print and sign the declaration, attach copies to the shipment as your carrier requires, and email a copy to the buyer with your bank details for international payment.
Common commercial invoice mistakes
- Vague descriptions such as "parts", "gifts" or "merchandise" that cannot be classified.
- Undervaluing goods to reduce duties. Customs can reassess the value, apply penalties and seize goods; declare the real transaction value.
- Mismatched numbers between the invoice, packing list and bill of lading, especially weights and package counts.
- Missing currency, which makes the value ambiguous.
- Wrong origin, confusing the shipping country with the manufacturing country.
- No signature on the declaration when the carrier or destination requires one.
Getting paid across borders has its own pitfalls around currency and transfer fees. Our guide to invoicing international clients covers those.
Commercial invoice vs packing list
A packing list describes how the goods are packed: carton numbers, contents per carton, dimensions and weights. It usually carries no prices. The commercial invoice carries the values. Customs and freight forwarders often want both, and the quantities and weights on the two documents must agree exactly. If you ship regularly, keep your commercial invoice template and packing list template side by side so you update both from the same order data.
Rules change and vary by destination, so treat this as general guidance and confirm specific requirements with your carrier, freight forwarder or a licensed customs broker.
A commercial invoice usually travels with a packing list. Our guide to packing slips vs invoices shows how the two documents differ.
Create your commercial invoice now
Open the invoice generator, choose the Corporate or Classic layout, add your exporter, importer and customs details, and download a clean PDF commercial invoice ready to sign and ship.
Frequently asked questions
What is a commercial invoice used for?
A commercial invoice is the main document customs authorities use to identify goods, check their value and origin, and calculate import duties and taxes. It also serves as the seller's bill to the buyer for the shipment.
Who prepares the commercial invoice, the exporter or the importer?
The exporter (seller or shipper) normally prepares and signs the commercial invoice. The importer, or their customs broker, then uses it to clear the goods at the destination.
Is a commercial invoice the same as a proforma invoice?
No. A proforma invoice is a preliminary quote-style document sent before the sale is final, while a commercial invoice records the actual shipment and is used for customs clearance. Some countries accept a proforma for samples or no-charge shipments, but check with your carrier or broker.
Do I need a commercial invoice for samples or gifts?
Usually yes. Even goods sent free of charge need a commercial or proforma invoice stating a realistic value for customs and a note such as 'sample, no commercial value'. Declaring zero value is generally not accepted.
How many copies of a commercial invoice do I need?
Requirements vary by carrier and destination. Many couriers ask for three signed copies attached to the package, or an electronic copy uploaded through their paperless trade system, so confirm with your carrier before shipping.
Do I still need a commercial invoice for low-value shipments to the US?
Usually yes. The US duty-free de minimis exemption for imports of 800 dollars or less has been suspended since 2025, so low-value parcels now go through formal or informal customs entry, which relies on accurate invoice data. US law also eliminates the exemption from July 2027. Rules have changed often, so confirm current requirements with your carrier or US Customs and Border Protection.
When do US exporters need to file Electronic Export Information?
Generally when the value of goods under a single Schedule B number exceeds 2,500 dollars, or when an export license is required regardless of value. The filing is made through the Automated Export System (AES) and is separate from your commercial invoice. Many shipments to Canada are exempt. Check the Census Bureau and trade.gov guidance for current rules and exemptions.
Does a commercial invoice need to be signed?
Often, yes. Many carriers and destination countries expect a signed declaration that the information is true and correct, and the signature makes the exporter accountable for it. When you use a carrier's paperless trade service, an uploaded or electronic signature is usually accepted. Requirements differ by carrier and country, so check before shipping.
What language and currency should a commercial invoice use?
English is widely accepted, but some countries require the invoice in, or translated into, their official language, so check with your broker. Use the currency of the actual sale and show its ISO code, such as USD or EUR, on every value. Customs converts the value into local currency at its own official exchange rate.
What is an EORI number and does it go on a commercial invoice?
An EORI (Economic Operators Registration and Identification) number identifies businesses that move goods into or out of the UK or the EU customs territory. UK exporters usually need one starting with GB, and EU importers need their own EU EORI. Showing the relevant EORI numbers on the commercial invoice helps the shipment clear customs without delay.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
Try the invoice generator