Commercial Invoice: Template & Required Fields

When you ship goods across a border, the commercial invoice is the document customs reads first. It is the definitive bill of sale between seller and buyer, and it is what the authorities use to value your goods and assess duty and VAT — so an accurate one clears faster and costs you less.

Required fields

Every commercial invoice for export needs the fields below. Missing or vague entries are the top reason shipments are held at the border.

Field	What to put
Seller & buyer	Full names, addresses, plus VAT and EORI numbers
Invoice number & date	Unique reference and issue date
Goods description	Plain, specific description of each line item
HS / commodity code	The customs classification per line
Country of origin	Where the goods were made, not shipped from
Quantity	Units, cartons or weight per line
Unit value & total	Price per unit and line total
Currency	The currency every value is stated in
Incoterm (2020)	The rule and named place, e.g. FCA Kaunas
Payment terms	When and how the buyer pays
Gross / net weight	Both, matching your packing list
Reason for export	Sale, sample, return, repair, etc.

How customs uses it for duty

The invoice value is the starting point for the customs value of your goods. From that figure, customs calculates the duty owed using the HS code, then VAT on top. Get the value or the code wrong and you either overpay or trigger a query. Run the numbers yourself with the import duty calculator before the goods move, so the declared total matches what you expect to pay.

The chosen Incoterm also matters here: it tells customs whether freight and insurance are already inside the invoice value or added separately. A clean Incoterm line removes that ambiguity.

Common mistakes

These are the errors that cause held shipments, reassessed duty, or fines:

• Vague descriptions — "parts" or "goods" is not enough; describe what each item actually is.
• Missing HS code — without it, customs cannot classify or rate the goods.
• Undervaluation — declaring less than the real price is a customs offence, not a saving.
• Wrong Incoterm — a term that does not match the deal confuses who pays what.
• Mismatch with the packing list — weights, quantities and item counts must agree across documents.

Commercial invoice vs proforma

A proforma invoice is a quote sent before the sale — useful for the buyer to arrange payment or an import licence. The commercial invoice is the real thing, issued once the deal is agreed, and it is the one customs accepts for clearance. Send a proforma to confirm the order, then a commercial invoice to ship.

Once your paperwork is in order, UMERA turns the shipment into a freight RFQ and gives you booked carrier quotes from one request — so the documents and the transport stay on the same timeline. For a wider view of the paperwork involved, see our guides on export documents and import documentation.

FAQ

Is a commercial invoice the same as a normal invoice?

No. A standard invoice bills the buyer for payment. A commercial invoice adds the customs detail — HS codes, country of origin, Incoterm and EORI numbers — that an international shipment needs to clear.

Who issues the commercial invoice?

The seller (exporter) issues it. The buyer's customs broker or forwarder uses it to make the import declaration, so the data must be complete and accurate.

Do I need an HS code on every line?

Yes. Each distinct product needs its own HS/commodity code so customs can classify the goods and apply the correct duty rate.

What happens if the value is wrong?

An undervalued invoice can mean penalties, a recalculated duty bill and a held shipment. An overvalued one means you pay more duty and VAT than you should. Declare the true transaction value.