A commercial invoice is what customs officials actually look at. This free template covers the essentials — detailed goods descriptions, HS codes, country of origin, Incoterms and currency of settlement — and you can fill it in online and download the PDF in minutes.
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It's the document customs authorities in the importing country use to assess duties and taxes. Unlike a normal invoice, it focuses on the shipment: precise goods descriptions, HS tariff codes, quantity, unit value, country of origin, and the Incoterms rule that defines who pays for freight and insurance.
A regular invoice requests payment between you and your client. A commercial invoice travels with the shipment and is addressed, in effect, to customs: it must state the harmonized commodity codes, the value for customs purposes, and the terms of trade. Many exporters include both in the same document pack.
Seller and buyer with full addresses, invoice number and date, a precise description of each item with HS codes and country of origin, quantities, unit values and total value in the agreed currency, the number of packages, the Incoterms rule (e.g. FOB, CIF, DAP), payment terms, and the reason for export.
A commercial invoice crosses a border, which means it's read by a customs officer before it's read by your buyer. Most customs authorities worldwide expect to find:
The Harmonized System code determines the duty rate, so errors here cost real money — either in overpaid duty or in penalties for underpayment. If you don't know your code, your national trade authority's lookup tool or a customs broker can classify it in minutes. Once classified, keep the code attached to the product record forever.
Country of origin is similarly strict: it's where the goods were produced or substantially transformed, regardless of where they're shipped from. Re-exported goods still carry the original manufacturing origin.
Incoterms 2020 defines eleven three-letter rules (EXW, FCA, FOB, CIF, DAP, DDP and others) that state exactly where the seller's responsibility ends and the buyer's begins — and who arranges and pays for freight, insurance and clearance. Your commercial invoice should state the rule and the named place, e.g. "FOB Long Beach" or "DAP Tokyo". Getting this wrong shifts unexpected costs onto one party, which is how good trade relationships sour.
A compliant commercial invoice line for an industrial export looks like this:
Every field answers a specific question a customs officer will ask. Compare that against your current export paperwork — anything the officer would have to guess is a shipment delay waiting to happen.