Shipping Documents

Commercial Invoice — format, contents & how to prepare

The primary customs and commercial document for an international shipment. Here's exactly what a commercial invoice contains, the standard format, and how to prepare one correctly.

A commercial invoice is the primary document that states the value, quantity, and terms of an international sale — used by customs to assess duty. It is issued by the exporter (seller) to the importer (buyer) and is mandatory for cross-border shipments.

Overview

What is a commercial invoice?

The commercial invoice is the central document in international trade. Customs authorities use it to assess duties and taxes, banks use it to process payments, and both parties use it as the record of the transaction. It must agree with the packing list, bill of lading, and any letter of credit — discrepancies are the most common cause of customs delays.

Contents

What a commercial invoice contains

Exporter (seller) name, address, IEC and GSTIN

Importer (buyer) name and address

Invoice number and date

Description of goods, HS code, quantity, unit price and total value

Currency and total invoice value

Incoterms (e.g. FOB, CIF) and place

Country of origin and country of final destination

Payment terms and bank details

Marks, numbers, gross/net weight and package count

How to prepare

Preparing a commercial invoice, step by step

1

Add the parties

Enter the exporter and importer details, including IEC and GSTIN for the Indian party.

2

Describe the goods

List each item with a clear description, HS code, quantity, and unit price; the totals must match the packing list.

3

State value and currency

Show the unit prices, line totals, and the grand total in the agreed currency.

4

Set the Incoterm

Specify the Incoterm and named place (e.g. FOB Nhava Sheva) so liability and cost responsibility are unambiguous.

5

Add origin, weights and marks

Include country of origin, gross/net weight, package count, and shipping marks.

6

Cross-check and sign

Verify the invoice agrees with the packing list and transport document, then sign and date it.

Generate it automatically

Create a commercial invoice in CargoFide

CargoFide's Document Builder generates your commercial invoicefrom shipment data, keeps it consistent with your other documents, and cross-checks for discrepancies before it's issued.

See the Document Builder

FAQ

Commercial Invoice — common questions

What is a commercial invoice used for?

It is used by customs to assess duty, by banks to process payment, and by both buyer and seller as the formal record of the international sale. It is mandatory for cross-border shipments.

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

A proforma invoice is a preliminary quote issued before the sale is confirmed; a commercial invoice is the final, binding document issued once goods are shipped and is used for customs clearance.

Is an HS code required on a commercial invoice?

Yes — the HS (Harmonized System) code classifies the goods and determines the duty rate. Including the correct HS code helps avoid misclassification, delays, and penalties.

Can I generate a commercial invoice automatically?

Yes. CargoFide's Document Builder generates a commercial invoice from your shipment data, keeps it consistent with the packing list and B/L, and cross-checks for discrepancies.