What Is a Commercial Invoice?
A commercial invoice is the primary customs document for an international shipment. Issued by the exporter to the importer, it declares what the goods are, how many are being shipped, what they are worth, and where they were made. Customs authorities in the destination country use it to classify the goods, assess duties and taxes, and decide whether the shipment can enter.
It differs from an ordinary sales invoice in one important way: its audience. A domestic invoice only has to satisfy your client; a commercial invoice has to satisfy border officials, so it carries extra fields that customs requires and a missing one can hold your shipment at the border.
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Make an invoice — freeRequired fields on a commercial invoice
Alongside the usual invoice fields — seller and buyer details, invoice number and date, itemized goods with quantities and unit prices, and the total value with its currency — a commercial invoice adds customs-specific information: a precise description of each item, its HS code (the international Harmonized System classification that determines the duty rate), the country of origin where each item was manufactured, the shipment's incoterm, the reason for export (sale, sample, repair, gift), and package details such as weight and number of parcels.
The incoterm — for example EXW, FOB, or DDP — states which party pays for freight, insurance, and duties at each stage of the journey. Getting it wrong on the invoice creates disputes about who owes the customs bill, so state the agreed term explicitly.
Commercial vs. proforma invoice
A proforma invoice is the before document: an estimate sent prior to shipment so the buyer can approve costs or arrange an import permit. The commercial invoice is the binding after document that travels with the goods and is what customs actually assesses. The values on both should match — a commercial invoice that differs from the proforma the buyer approved is a common cause of customs queries and delayed clearance.
Getting the paperwork right without specialist software
Most carriers accept a clean, itemized PDF as the commercial invoice, usually in triplicate with the shipment. The free InvoiceStudio generator produces exactly that: itemize the goods with quantities and unit prices, use the notes field for HS codes, country of origin, and the incoterm, and download the PDF. Accurate, honest declared values are essential — undervaluing goods to reduce duties is customs fraud in most jurisdictions.
FAQ
Do I need a commercial invoice for every international shipment?
For virtually all cross-border shipments of goods, yes — carriers and customs require one. Documents-only shipments are typically exempt.
What is an HS code and where do I find it?
The Harmonized System code is an internationally standardized number that classifies a product for customs. Look yours up in your national tariff database or your carrier's HS lookup tool.
Is a commercial invoice the same as a shipping label or packing list?
No. The label routes the parcel, the packing list describes the physical contents, and the commercial invoice declares their value for customs. Shipments often need all three.
What value do I declare for free samples?
Declare a fair market value even when nothing was charged — customs requires a realistic value, and "no commercial value" shipments still need a stated amount for assessment.