What is a commercial invoice used for?

It is the primary document customs authorities use to determine duties and taxes on imported goods. It states the seller, buyer, a description and value of each item, and the terms of sale.

How is a commercial invoice different from a proforma invoice?

A proforma invoice is issued before the sale as a quote; the commercial invoice is the final document issued for the actual shipment and customs clearance.

What is the difference between a commercial invoice and a proforma invoice?

A proforma is issued before the sale is confirmed and is not a demand for payment; the commercial invoice is issued at shipment, is the legal record of the sale, and is what customs uses to assess duty. Their values should match.

Do I need HS codes on a commercial invoice?

They are not always mandatory, but including the correct code per line is the single most effective way to avoid a customs hold and a reclassification at a higher duty rate.

How many copies should travel with the shipment?

Carriers typically want three, attached to the outside of the consignment in a documents pouch, plus an electronic copy filed with the customs entry. Check your carrier’s current requirement before dispatch.

Free Commercial Invoice Template

By Nico · Last reviewed 29 August 2026

A commercial invoice is the document customs uses to assess duties on an international shipment. List each item, its value and country of origin, set your currency, and download a clean PDF — free, no signup.

Create this invoice → Free · no signup · downloads as PDF

What this template looks like

A filled-in example. Your details replace the placeholders — nothing here is saved.

INVOICE

# INV-0042

FromYour Business Name

Your address
City, Postcode

[email protected]

Bill ToClient Name

Client address
City, Postcode

Issue DateMar 14, 2026

Due DateMar 28, 2026

Description	Qty	Rate	Amount
Goods — description, HS code, origin	1	$1,200.00	$1,200.00

Subtotal$1,200.00

Total Due$1,200.00

TermsThank you for your business.

Create this invoice → Start from blank

Pre-configured

This page is set up for commercial invoice — adjust anything you need.

No signup

Fill it in and download a clean PDF instantly. No account, no watermark.

100% private

Runs entirely in your browser — your data and logo never leave your device.

What a commercial invoice needs for customs

Customs uses the commercial invoice to assess duties, so accuracy matters.

Exporter (seller) and importer (buyer) details
Invoice number and date
A full description of the goods with HS/tariff codes
Quantity, unit value, total value and currency
Country of origin and the reason for export
Incoterms, weights, and a signature

The document customs actually reads

A commercial invoice is not just an invoice that crossed a border: it is the declaration customs uses to classify your goods, value them, and assess duty and tax. If it is wrong or incomplete, the shipment sits in a warehouse. It must describe the goods plainly enough for an officer with no knowledge of your industry to classify them, state a value in a named currency, identify the country of origin, and name the parties. Marketing names, internal SKUs and vague descriptions such as “samples” or “parts” are the most common causes of a hold.

What has to be on it

Exporter/shipper and importer/consignee, with full addresses and tax or EORI numbers
Invoice number and date, plus any order or contract reference
A plain description of each item, quantity, unit value and total value
HS tariff code per line, and country of origin per line
Incoterms (EXW, FOB, CIF, DAP …) and the named place — these decide who pays duty and freight
Currency, total value, gross and net weight, number of packages, and reason for export

Proforma first, commercial at shipment

The two documents look almost identical and get confused constantly. A proforma invoice is issued before the sale is final — for a quote, for the buyer to open a letter of credit or raise a purchase order, or to get an import licence. The commercial invoice is the real one, issued when the goods actually ship, and it is the one that travels with the consignment. Values on the two should agree; where they do not, expect questions. If you are sending goods that are not being sold — samples, replacements, returns — still declare a realistic value for customs and state the reason for export, because “no commercial value” is not a valuation.

FAQ

What is a commercial invoice used for?: It is the primary document customs authorities use to determine duties and taxes on imported goods. It states the seller, buyer, a description and value of each item, and the terms of sale.
How is a commercial invoice different from a proforma invoice?: A proforma invoice is issued before the sale as a quote; the commercial invoice is the final document issued for the actual shipment and customs clearance.
What is the difference between a commercial invoice and a proforma invoice?: A proforma is issued before the sale is confirmed and is not a demand for payment; the commercial invoice is issued at shipment, is the legal record of the sale, and is what customs uses to assess duty. Their values should match.
Do I need HS codes on a commercial invoice?: They are not always mandatory, but including the correct code per line is the single most effective way to avoid a customs hold and a reclassification at a higher duty rate.
How many copies should travel with the shipment?: Carriers typically want three, attached to the outside of the consignment in a documents pouch, plus an electronic copy filed with the customs entry. Check your carrier’s current requirement before dispatch.

More invoice templates

New to invoicing? Read how to make an invoice.