# How to fill in a commercial invoice for export

A commercial invoice states who sold what to whom, for how much and on what terms. It needs the seller, buyer and consignee, invoice number and date, a clear description, HS code, quantity, unit price and total for each line, the currency, the Incoterm with its named place, country of origin and the shipment weights.

## Key takeaways

- Describe goods precisely enough for customs to classify them: what it is, what it is made of, what it is for.
- State the Incoterm with a named place and version, for example "CIF Hamburg, Incoterms 2020".
- Values, quantities and weights must match the packing list, the bill of lading and the actual shipment.
- Check the importing country's specific requirements; some need extra declarations or certified copies.

## What the commercial invoice is for

The commercial invoice is the main document customs uses to assess duties and taxes, and the buyer uses to pay. It is also used by banks under letters of credit and by insurers in a claim. Errors on it are among the most common reasons shipments are held.


## The fields, one by one

| Field | What to write | Tip |
|---|---|---|
| Seller / exporter | Legal name, full address, tax or export registration number | Use the same name as on your export licence and bank details. |
| Buyer | The party paying for the goods | May differ from the consignee. |
| Consignee | Who receives the goods at destination | Must match the bill of lading or air waybill. |
| Notify party | Who the carrier informs on arrival | Often the buyer or their customs broker. |
| Invoice number and date | A unique number and the issue date | Never reuse a number; reference the PO. |
| Incoterm and place | For example FOB Ningbo, Incoterms 2020 | The named place matters as much as the rule. |
| Payment terms | For example 30 % deposit, 70 % against B/L copy | Must match the contract or L/C. |
| Ports or places | Port of loading and port of discharge | Use full names, not codes alone. |
| Description of goods | What it is, material, use, model number | "Parts" or "samples" alone is not enough. |
| HS code | The tariff classification, at least 6 digits | Confirm with the importer's broker; national codes run to 8–10 digits. |
| Quantity and unit | Pieces, sets, kg, m², etc. | Same unit as the price. |
| Unit price and line total | In the invoice currency | Totals must add up exactly. |
| Currency | USD, EUR, GBP, CNY… | One currency per invoice. |
| Country of origin | Where the goods were made | Per line if lines differ. |
| Net and gross weight, packages | Totals for the shipment | Must match the packing list. |
| Declaration and signature | A statement that the invoice is true and correct | Some countries require specific wording. |


[Make one now](https://cartonmath.com/commercial-invoice-generator/?inco=FOB&place=Ningbo&cur=USD): The generator fills totals, weights, CBM and the amount in words, and prints A4 with a matching packing list.


## Writing a good description

Customs officers need to know what the goods are without opening the carton. Compare:

| Too vague | Better |
|---|---|
| Plastic parts | Injection-moulded ABS plastic housings for electric kettles, model K-200, unassembled |
| Textiles | Women's knitted cotton T-shirts, 95 % cotton 5 % elastane, sizes S–XL |
| Machine | Semi-automatic carton sealing machine, 220 V, model FXJ-5050, with spare belts |



## Values and the Incoterm

The invoice value should be the real transaction value under the stated Incoterm. Under CIF the price includes freight and insurance to the destination port; under FOB it does not. Many importing countries base duties on a CIF value, so if you invoice FOB, customs may add freight and insurance themselves. Do not split or understate values: it is illegal and causes delays, fines and seizures.


## Common mistakes that hold shipments

- Quantities or weights that differ from the packing list or bill of lading.
- Missing or wrong HS codes, or one code for a mix of different products.
- A consignee name that does not match the transport document.
- No Incoterm, or an Incoterm without a named place.
- Arithmetic errors in line totals or the grand total.
- Missing country of origin, or origin given as the port of loading.

> Requirements vary by country and change. This guide covers the common fields; confirm specific requirements with the importer's customs broker or your forwarder.

## FAQ

**Who issues the commercial invoice?**
The seller (exporter) issues it to the buyer.

**Does a commercial invoice need to be signed?**
Many countries and banks require a signature and a declaration that the invoice is true and correct; check the destination's rules.

**Is the HS code required on a commercial invoice?**
It is required or strongly expected by most customs authorities and makes clearance faster. Use at least the 6-digit international code.

**Can the buyer and consignee be different?**
Yes. The buyer pays; the consignee receives the goods. Both should appear on the invoice when they differ.

Source page: https://cartonmath.com/guides/commercial-invoice-how-to/
Updated: 2026-10-06
Publisher: CartonMath (https://cartonmath.com)