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Commercial Invoice

LegalInvoices and Receipts
Parties and shipment
Reason for export
Goods
Invoice currency
Goods
DescriptionHS codeQtyUnit valueNet kg Remove
Charges

Packing, handling or documentation fees billed to the buyer

Invoice total —
Value of goods
—
Total net weight (kg)
—
Goods lines
—
Invoice text
—

A commercial invoice is the seller's bill for exported goods that customs uses to value and classify the shipment. It names exporter and consignee, origin, Incoterm, each line with HS code, quantity and value, and separate charges. For example, $1,000 of goods plus $150 freight and $20 insurance shipped CIF gives an invoice total of $1,170.

About this tool

Small exporters, e-commerce sellers shipping parcels abroad and freight forwarders preparing paperwork all need a commercial invoice that a customs officer can read without follow-up questions. Here you enter the exporter and consignee, the invoice number and date, country of origin, the Incoterm and named place, and the reason for export, then list the goods with an HS code, quantity, unit value and net weight per line. Freight, insurance and other charges sit on their own lines rather than being folded into unit prices. You get a line table, the arithmetic, total net weight, warnings for missing HS codes or charges that clash with the Incoterm, and plain text you can paste onto letterhead. It does not classify goods, look up duty rates or replace a packing list, certificate of origin or licence the destination may demand.

How to use it

  1. Enter parties and shipment terms

    Fill in exporter, consignee, invoice number, date and country of origin, then pick the reason for export, the Incoterm and the named place.

  2. List the goods

    Choose the invoice currency and add one row per product with description, HS code, quantity, unit value and net weight in kilograms. Use Add goods line for more rows.

  3. Add separate charges

    Type freight, insurance and any packing or handling fees billed to the buyer; each appears on its own line.

  4. Check warnings and copy

    Review the total, net weight and any warnings, then copy the invoice text and sign it before it travels with the shipment.

Examples

Two textile lines shipped CIF Newark

Exporter / seller
Ridge Textiles Ltd, 2 Canal St, Manchester
Consignee / buyer
Harbor Goods Inc, 40 Pier Rd, Newark NJ
Invoice number
CI-311
Invoice date
2026-10-01
Country of origin
United Kingdom
Reason for export
Sale
Incoterm
CIF – Cost, Ins., Freight
Named place
Newark
Invoice currency
USD
Goods
Wool scarves × 6117.10 × 100 × 8.5 × 12; Cotton tote bags × 4202.92 × 50 × 3 × 7.5
Freight
150
Insurance
20
Other charges
0

Result Invoice total: 1,170.00
Value of goods: 1,000
Total net weight (kg): 19.5
Goods lines: 2
Invoice text: COMMERCIAL INVOICE CI-311
Date: October 1, 2026

Exporter / seller:
Ridge Textiles Ltd, 2 Canal St, Manchester

Consignee / buyer:
Harbor Goods Inc, 40 Pier Rd, Newark NJ

Country of origin: United Kingdom
Incoterm: CIF Newark
Reason for export: sale
Currency: USD

1. Wool scarves | HS 6117.10 | 100 x 8.50 = 850.00 | 12 kg
2. Cotton tote bags | HS 4202.92 | 50 x 3.00 = 150.00 | 7.5 kg

Total value of goods: USD 1000.00
Freight: USD 150.00
Insurance: USD 20.00
Invoice total: USD 1170.00
Total net weight: 19.5 kg

I declare that the information on this invoice is true and correct.
Signature: ____________________

  1. Line 1: 100 × 8.50 = 850.00
  2. Line 2: 50 × 3.00 = 150.00
  3. Goods = 1000.00
  4. Invoice total = 1000.00 + 150.00 freight + 20.00 insurance + 0.00 other = 1170.00
  5. Net weight = 19.5 kg

Goods worth $1,000 plus $150 freight and $20 insurance, each on its own line, give a $1,170 invoice and 19.5 kg net weight.

Twelve headphones sold FOB

Exporter / seller
Kova Audio GmbH, Berlin
Consignee / buyer
Sound Shop Pty, Sydney
Invoice number
2026-88
Invoice date
2026-10-01
Country of origin
Germany
Reason for export
Sale
Incoterm
FOB – Free On Board
Invoice currency
EUR
Goods
Studio headphones × 8518.30 × 12 × 45 × 6

Result Invoice total: 540.00
Value of goods: 540
Total net weight (kg): 6
Goods lines: 1
Invoice text: COMMERCIAL INVOICE 2026-88
Date: October 1, 2026

Exporter / seller:
Kova Audio GmbH, Berlin

Consignee / buyer:
Sound Shop Pty, Sydney

Country of origin: Germany
Incoterm: FOB
Reason for export: sale
Currency: EUR

1. Studio headphones | HS 8518.30 | 12 x 45.00 = 540.00 | 6 kg

Total value of goods: EUR 540.00
Invoice total: EUR 540.00
Total net weight: 6 kg

I declare that the information on this invoice is true and correct.
Signature: ____________________

  1. Line 1: 12 × 45.00 = 540.00
  2. Goods = 540.00
  3. Invoice total = 540.00 + 0.00 freight + 0.00 insurance + 0.00 other = 540.00
  4. Net weight = 6 kg

12 × €45 = €540; under FOB the buyer arranges main freight, so no charges are added.

Sample mugs with a freight line under EXW

Exporter / seller
A Co
Consignee / buyer
B Co
Invoice number
X1
Invoice date
2026-10-01
Country of origin
China
Reason for export
Sample
Incoterm
EXW – Ex Works
Invoice currency
CNY
Goods
Ceramic mug sample × 2 × 10 × 0.8
Freight
30

Result Invoice total: 50.00
Value of goods: 20
Total net weight (kg): 0.8
Goods lines: 1
Invoice text: COMMERCIAL INVOICE X1
Date: October 1, 2026

Exporter / seller:
A Co

Consignee / buyer:
B Co

Country of origin: China
Incoterm: EXW
Reason for export: sample
Currency: CNY

1. Ceramic mug sample | HS – | 2 x 10.00 = 20.00 | 0.8 kg

Total value of goods: CNY 20.00
Freight: CNY 30.00
Invoice total: CNY 50.00
Total net weight: 0.8 kg

I declare that the information on this invoice is true and correct.
Signature: ____________________

  1. Line 1: 2 × 10.00 = 20.00
  2. Goods = 20.00
  3. Invoice total = 20.00 + 30.00 freight + 0.00 insurance + 0.00 other = 50.00
  4. Net weight = 0.8 kg

Two ¥10 samples plus ¥30 freight total ¥50, flagged because EXW buyers normally pay freight and the line lacks an HS code.

How it is calculated

Line value = quantity × unit value; Goods value = sum of line values; Invoice total = goods value + freight + insurance + other charges; Net weight = sum of line weights

quantity
Units of the product on one line
unit value
Price per unit in the invoice currency, the transaction price
freight, insurance, other
Charges billed to the buyer, listed separately

US customs regulation 19 CFR 141.86 asks for the purchase price of each item in the currency of sale, and for charges such as freight, insurance and packing to be itemised rather than hidden in unit prices. Keeping them apart lets the importing country build its own customs value: the US values goods largely excluding international freight, while the EU and many others value on a CIF basis. Weights add per line, so give the net weight for the whole line, not per unit.

Sources

When not to use it

  • Shipments within one customs union, such as between EU states, normally need an ordinary sales invoice instead.
  • Controlled or dual-use goods need export licences that this invoice cannot stand in for.
  • If you need the duty owed, look up the tariff for the HS code in the destination's official schedule.

Common mistakes

  • Writing vague descriptions like 'parts' or 'gift' that customs cannot classify.
  • Declaring a sample or gift at zero value instead of its fair market value.
  • Folding freight into unit prices, which inflates the dutiable value in countries that exclude it.
  • Entering per-unit weight in the net kg column instead of the weight of the whole line.

Frequently asked questions

How is a commercial invoice different from a regular sales invoice?

A sales invoice asks the buyer for payment. A commercial invoice is written for customs: it adds the country of origin, HS codes, Incoterm, weights, reason for export and a signed declaration, so officers can classify the goods, value them and decide duty and admissibility.

Who prepares the commercial invoice?

The exporter or seller normally issues it, sometimes through a freight forwarder or courier. The importer or customs broker then files it with the entry at destination. Couriers such as parcel carriers often ask for three signed copies attached to the package.

What does the Incoterm change on the invoice?

It sets who pays for freight and insurance and where risk passes. Under EXW, FCA or FOB the buyer usually pays main carriage, so freight rarely appears on the seller's invoice. Under CFR, CIF, DAP or DDP the seller pays it, and listing it separately keeps the goods value clear.

Do I need an HS code on every line?

Most customs authorities and brokers expect one. The first six digits of the Harmonized System are shared internationally; the destination adds more digits. A missing code delays clearance while the broker classifies the goods, which is why the tool warns about empty HS cells.

What value should a free sample have?

Customs still needs a value, normally what the goods would sell for or cost to make. Writing zero or 'no commercial value' without a figure often holds a parcel. Choose Sample as the reason for export and enter a realistic unit value.

Is net weight the same as gross weight?

No. Net weight is the goods alone; gross weight adds packaging and pallets. This invoice totals net weight from your lines. Gross weight usually goes on the packing list and the air waybill or bill of lading.

Can I issue the invoice in a currency other than my own?

Yes. 19 CFR 141.86 asks for the currency in which the sale was made, so invoice in the currency on your sales contract. The importing country converts it at its official rate on the relevant date.

Cite this tool

Using this tool in an assignment, article or report? Copy a citation, or a link for your website.

APA

Tools Directory Editorial Team. (2026, October 27). Commercial Invoice. Tools Directory. Retrieved October 28, 2026, from https://tools.milunir.com/legal/invoices-and-receipts/commercial-invoice/

MLA

Tools Directory Editorial Team. “Commercial Invoice.” Tools Directory, 27 Oct. 2026, https://tools.milunir.com/legal/invoices-and-receipts/commercial-invoice/. Accessed 28 Oct. 2026.

Chicago

Tools Directory Editorial Team. “Commercial Invoice.” Tools Directory. Last modified October 27, 2026. Accessed October 28, 2026. https://tools.milunir.com/legal/invoices-and-receipts/commercial-invoice/.

Link<a href="https://tools.milunir.com/legal/invoices-and-receipts/commercial-invoice/">Commercial Invoice – Tools Directory</a>