What is a Commercial Invoice for Exporting?

Commercial Invoice: The Export Essential

A commercial invoice is a legal document used for customs clearance when shipping physical goods internationally. It's not a standard invoice — it includes extra information customs officials need to assess duties and taxes.

Why You Need One

When goods cross international borders, customs authorities require proof of what's being sent, its value, and who's sending/receiving it. A commercial invoice is that proof.

What Must Be on a Commercial Invoice

• Exporter details — Your company name, address, VAT number
• Importer details — Buyer's name, address, country
• Commercial invoice number — Unique reference
• Invoice date
• Detailed description of goods — Specific, not vague ("50 units blue denim trousers, size M" not "clothing")
• Quantity and weight — Total weight of shipment
• Unit price and total value — In GBP or foreign currency (specify)
• HS/Commodity codes — International trade classification codes
• Country of origin — Where goods were made
• Terms of sale — (CIF, FOB, etc.)
• Incoterms — Who pays shipping and insurance
• Payment terms
• Shipping/tracking details — If available

Example: Commercial Invoice for Clothing Export

COMMERCIAL INVOICE

Exporter: ABC Clothing Ltd
123 Fashion Lane, London, EC1A 1BB
VAT Reg: GB 123 4567 89
Contact: export@abcclothing.co.uk

Importer: XYZ Retail Store
456 Main Street, Paris, France

Commercial Invoice No: ABC-EXP-0234
Date: 15 May 2026

Description of Goods:
- 500x Blue denim jeans, size M
  HS Code: 6204.62.20
  Unit price: £12.50
  Quantity: 500
  Subtotal: £6,250

- 300x White cotton t-shirts, size L
  HS Code: 6104.62.00
  Unit price: £6.00
  Quantity: 300
  Subtotal: £1,800

─────────────────────────────────
Total Invoice Value: £8,050 GBP

Weight: 150 kg (net), 160 kg (gross)
Country of Origin: United Kingdom
Terms of Sale: FOB London
Incoterms: FCA (Freight Carriage Agreed)
Currency: GBP

Certification: I certify that the information on this invoice is true, accurate, and complete.

[Signature]
Director, ABC Clothing Ltd

HS/Commodity Codes

Every product must have a Harmonized System (HS) code — an 8 or 10-digit international classification. Examples:

• 6204.62.20 — Women's denim trousers
• 6104.62.00 — Women's cotton t-shirts
• 3002.10.10 — Human blood, plasma

Find codes on the UK Trade Tariff website.

Difference: Commercial Invoice vs Standard Invoice

Aspect	Standard Invoice	Commercial Invoice
Purpose	Payment proof	Customs clearance
Commodity codes	Not required	Required
Weight	Not required	Required
Country of origin	Not required	Required
Terms of sale (FOB, CIF)	Not required	Required
Used for	Customer/accounting	Customs officials

Common Mistakes

• Being vague about goods ("miscellaneous items")
• Omitting HS codes
• Not stating country of origin
• Incorrect total weight
• Missing importer details
• Falsifying values to avoid customs duties (illegal)

FAQ

Do I need a commercial invoice for every export?

Yes, for goods shipments. Services don't require them.

Who signs the commercial invoice?

A company director or authorised signatory.

What if I get the HS code wrong?

Customs may reject the shipment or assess incorrect duties. The importer (buyer) may have to pay extra.

Is the commercial invoice the same as a customs declaration?

Not exactly. The commercial invoice supports the customs declaration, but they're separate documents.