Commercial Invoice Template

A commercial invoice is not a request for payment — it is the customs document that decides whether your shipment clears and what duty is charged on it. This template has the fields customs actually looks for.

Download the commercial invoice template

DOCXCommercial invoice template (.docx) (10 KB)HS code, country of origin, Incoterms, consignee, freight and insurance lines, reason for export, and a signed declaration block.

Free to download and use. No sign-up, no email, no watermark.

How to use this commercial invoice template

Describe each item plainly and specifically. "Cotton t-shirts, mens, knit" clears; "samples", "gift" or "parts" gets the shipment held while somebody asks what is in the box.
Enter the HS code for each item. Six digits is the international standard; your destination may want more. This is the number that determines the duty rate, so guessing it costs money.
Give the country of origin per item — where it was manufactured, not where you are shipping from. These are different things and customs cares about the first one.
State the Incoterm. It decides who pays freight, insurance and duty, and a shipment arriving without one causes an argument between you and your buyer at exactly the wrong moment.
Sign and date the declaration. An unsigned commercial invoice is not a valid customs document in most destinations.

How a commercial invoice differs from a normal invoice

A regular invoice tells your customer what to pay. A commercial invoice tells a customs officer what is in the box, what it is worth, where it was made and why it is crossing a border. The same shipment often needs both, and the commercial invoice is the one that determines whether the goods move.

That is why this form carries fields no ordinary invoice has. The HS code sets the tariff rate. The country of origin determines whether a trade agreement applies — and it is where it was manufactured, not where it shipped from, which is the single most common error on these forms. The Incoterm allocates who is responsible for freight, insurance and import duty at each stage. And freight and insurance appear as separate lines because many countries calculate duty on the CIF value, meaning your shipping cost is part of the dutiable amount.

The declaration matters too. Customs authorities in most destinations require a signed statement that the values shown are true. Undervaluing goods to reduce duty is not a grey area — it is fraud, and the penalty falls on the exporter as well as the importer.

Finally, reason for export. "Sale" and "repair and return" are treated completely differently: goods returning after repair often attract duty only on the repair value, not the full item. Marking a $12,000 machine as "sale" when it is a return can cost thousands.

Example

A small US furniture maker in North Carolina ships six oak dining chairs to a retail buyer in Germany. The chairs are US-made, sold DAP, and shipped by air freight with insurance.

Oak dining chairs, wooden, assembled	6 × $340.00 = $2,040.00
HS code	9401.69
Country of origin	United States
Freight (air)	$620.00
Insurance	$45.00
Incoterms 2020	DAP Hamburg

Total invoice value: $2,705.00 — reason for export: Sale.

The freight and insurance are on the invoice, not left off it. The EU assesses duty and import VAT on the CIF value, so the $665.00 in shipping and insurance forms part of the dutiable amount. Omitting them does not save the buyer money; it gets the entry corrected and delayed.

HS 9401.69 is the heading for wooden seats other than upholstered. Getting to the right six digits matters because neighbouring codes carry different rates, and a wrong code found later means a corrected entry and, sometimes, a penalty.

Country of origin is the United States because the chairs were manufactured there. If the oak had been imported and the chairs merely assembled elsewhere, origin would depend on substantial transformation rules — worth checking rather than assuming, since it decides whether preferential tariff treatment applies.

DAP Hamburg means the seller delivers to the named place and the buyer clears import and pays duty and VAT. Under DDP the seller would carry that instead. Buyers frequently assume DDP when nothing is stated, which is how a small exporter ends up with an unexpected customs bill.

Limits and things to watch for

This is a general-purpose commercial invoice. Some destinations require additional documents — a certificate of origin, a packing list, an import licence — and this form does not replace them.
No support for multiple HS codes per line. Give each distinct product its own row.
There is no place for a preference declaration statement. If you are claiming preferential tariff treatment under a trade agreement, the exact wording is set by that agreement and has to be added.
Currency is not converted. State the currency clearly; customs will convert at their own published rate on the date of entry.
Nothing here substitutes for a customs broker on high-value or regulated goods.

Disclaimer. This template is a shipping document, not customs or legal advice. Classification, valuation, origin rules and documentary requirements vary by product and destination, and errors carry financial and legal consequences. Confirm with a licensed customs broker or your freight forwarder before shipping.

Frequently asked questions

What is the difference between a commercial invoice and a proforma invoice?: A proforma invoice is a quotation issued before the sale is agreed — it tells the buyer what a shipment would cost. A commercial invoice is issued when the goods actually ship and is the document customs uses to assess duty. Sending a proforma when customs expects a commercial invoice will delay the shipment.
Do I have to include freight and insurance?: Show them. Many destinations, including the EU, assess duty on the CIF value, which includes shipping and insurance. Leaving them off does not reduce the duty; it produces a corrected entry and a delay.
Where do I find the HS code for my product?: Start with the US International Trade Commission HTS search for the first six digits, which are internationally standard. Your destination country may require more digits. If the classification is genuinely unclear, a customs broker is cheaper than a wrong code found at the border.
What does country of origin mean exactly?: Where the goods were manufactured or substantially transformed — not where they were shipped from. A product assembled in one country from parts made in another may take its origin from either, depending on the rules that apply. It determines whether trade agreement rates apply, so it is worth getting right.
Can I write a lower value to reduce my buyer's duty?: No. Undervaluing goods on a customs declaration is fraud, and the signed declaration on this form is what makes it your liability as well as the importer's. Penalties, seizure and loss of trusted-trader status are all on the table.
Does the declaration have to be signed by hand?: A physical or electronic signature is required in most destinations. An unsigned commercial invoice is frequently rejected as an incomplete customs document.