Commercial Invoice Template: What to Include and How to Fill It Out

A commercial invoice is a legal document that travels with goods crossing an international border. Customs agencies on both ends use it to calculate duties and taxes, verify the shipment contents, and determine whether the goods are allowed to enter. A missing field or a vague description can hold your shipment in customs for days — or get it rejected entirely.

This guide covers every required field, how to fill each one correctly, and the most common mistakes that cause clearance delays.

What is a commercial invoice (and how it differs from a regular invoice)

A regular invoice is a payment request between a buyer and seller. A commercial invoice serves that purpose too, but it is also an official export document. It declares the nature, value, and origin of the goods for customs authorities, and it is the primary document used to calculate import duties.

The core difference: a regular invoice between two domestic parties just needs to be clear enough for the buyer to pay. A commercial invoice for an international shipment needs to satisfy customs agencies, freight forwarders, and potentially government trade regulators — all of whom have specific data requirements.

Required fields on a commercial invoice

Requirements vary by country, but the following fields are universally required or near-universally expected. Leave out any of them and you risk a customs hold.

Exporter information

The full legal name and address of the seller (the exporting party). If the exporter is a business, use the registered business name, not a trade name. Include the country of export explicitly — it sounds obvious but it is a required field on the form.

Importer / consignee information

The full name and address of the buyer receiving the goods. If the buyer and the party receiving the goods are different (for example, goods shipped to a warehouse), you may need both a "sold to" and a "ship to" field.

Invoice number and date

A unique invoice number and the date the invoice was issued. Customs agencies reference these numbers when processing, and if you are shipping multiple shipments to the same buyer, your invoice numbers need to be distinct across all of them.

Description of goods

This is the field most commonly filled out vaguely, and it is the one most likely to cause a delay. "Electronics" is not a sufficient description. "4 units, Bluetooth wireless headphones, model XB700, black" is. Customs needs to know what the goods actually are so they can classify them and determine the applicable duty rate. Be specific: name the product, describe what it does, include model numbers if applicable, and note the material if that affects classification (textile vs. synthetic, for example).

HS code (Harmonized System code)

Every internationally traded product has a Harmonized System code — a standardized numerical code that identifies the product category for duty calculation. You are responsible for classifying your goods correctly. A wrong HS code can result in incorrect duties, penalties, or clearance delays. You can look up HS codes on your country's customs authority website, or use a trade compliance database. The first six digits are standardized internationally; countries often add their own digits beyond six.

Country of origin

Where the goods were manufactured or substantially transformed, not where they are being shipped from. A product assembled in Vietnam and shipped from a US warehouse has Vietnam as the country of origin. This matters because some trade agreements and tariff exemptions apply only to goods originating in certain countries.

Quantity and unit of measure

The number of units and how they are counted. "12 units" is clear. "1 box" is not — specify what is in the box. Use standard units (pieces, kilograms, liters, square meters) that match the unit of measure in the HS code classification.

Unit price and total value

The price per unit and the total value of each line item. Customs will use these to assess duties. The value should reflect the actual transaction price between buyer and seller — not a reduced value or an arbitrary estimate. Undervaluing goods to reduce duties is customs fraud.

Currency

State the currency of the transaction explicitly (USD, EUR, GBP, etc.). Do not assume customs will know. If the invoice is in a non-local currency, some destinations require you to also state the exchange rate used.

Total invoice value

The total of all line items. If your shipment has freight and insurance costs and the trade terms require those to be included in the customs value (CIF terms), add those separately so they are visible.

Incoterms

Incoterms define who is responsible for freight, insurance, and customs costs at each stage of the shipment. Common terms: EXW (buyer arranges everything), FOB (seller delivers to port, buyer handles freight), CIF (seller covers cost, insurance, and freight to destination port), DDP (seller handles everything including import duties). State the Incoterm and the named place — for example "FOB Los Angeles" or "DDP Berlin."

Reason for export

Why are the goods being shipped? Options include: sale, gift, sample, repair, return, or temporary export. Each has different duty implications. Goods being returned for repair, for example, may qualify for duty relief in some countries. Gifts below a threshold value may be exempt. Document the reason accurately.

Free commercial invoice template

WaffleInvoice offers a free commercial invoice template you can fill in online and download as a PDF. The template includes all the required fields above, is formatted for clarity, and takes a few minutes to complete. Download it at waffleinvoice.com/templates/commercial-invoice. No account or payment required.

The four most common mistakes on commercial invoices

Vague product descriptions. "Merchandise" or "goods" is not a description. Write what the item actually is, in enough detail that a customs officer who has never seen it can classify it.

Missing HS code or wrong code. Look up the correct code for every product. If you use a wrong code, your shipment may be assessed at a higher duty rate, flagged for inspection, or returned.

Undervalued goods. It is tempting to write a lower value to reduce duties. Customs agencies flag this, compare declared values against market prices, and penalties for undervaluation are significantly worse than the duties you were trying to avoid.

Inconsistency between documents. The commercial invoice, packing list, and airway bill or bill of lading all need to match. Different quantities, weights, or descriptions across documents are a red flag that triggers manual inspection.

When to use a proforma invoice vs. a commercial invoice

A proforma invoice is a preliminary document sent before the shipment, used to give the buyer an advance cost estimate and to apply for import licenses or letters of credit. It looks similar to a commercial invoice but is not the official export document — it is essentially a quote. The commercial invoice is issued once the goods actually ship. If customs asks for the invoice, they want the commercial invoice, not the proforma.

Related resources: Commercial invoice template (free download) · Commercial invoice glossary definition · What is a proforma invoice? · PDF invoice template