When you need a commercial invoice for export
You need one whenever physical goods leave the country for a buyer abroad. The UK government’s export guidance says that if you ship goods overseas you must include an export invoice with the shipment, and calls it essential for customs clearance. Services sent by email or delivered online do not need one.
Some countries also want it certified by a Chamber of Commerce or an embassy, so ask your buyer first.
What goes on a commercial invoice template
On top of the usual seller, buyer, number and date, a commercial invoice describes the shipment physically and commercially. The list below follows the UK government’s checklist for export invoices. Leave a gap and the buyer’s broker may have to come back to you for a corrected copy.
| Field | What to enter |
|---|---|
| Seller and buyer | Full names, addresses and contact details of both |
| Consignee | The final recipient, only if different from the buyer |
| Related paperwork | Number and date of the proforma, purchase order or sales contract |
| Goods | Clear description, quantity and HS code (also called a commodity or tariff code) |
| Weights and packages | Gross and net weight, number, weight and type of packages |
| Packaging marks | For example “1 of 12”, “2 of 12” on each carton |
| Incoterms | The delivery term agreed with the buyer |
| Country of origin | Where the goods were made, in any wording the destination requires |
| Value and charges | Total value, currency, discounts, freight, certification costs, transport and route |
How it differs from your normal sales invoice
Your sales invoice asks the buyer to pay and records the sale for tax. A commercial invoice tells customs what is in the boxes. The figures must agree, but the commercial version adds weights, codes, origin and delivery terms that customs needs and your accountant does not.
VAT is the other difference. HMRC’s VAT Notice 703 lets you zero rate goods you export, provided you meet its conditions: for a direct export you have 3 months from the time of supply to export the goods and get evidence of export, and you must keep evidence of supply as well. HMRC lists a copy of the export sales invoice as evidence of supply. Our guide on proforma, tax and commercial invoices shows where each one sits.
Shipping to the United States: what US customs asks for
US customs regulations at 19 CFR 141.86 set out what each commercial invoice for imported goods must contain. The invoice must be in English or come with an accurate English translation.
- The port of entry the goods are going to.
- A detailed description, including the name each item is known by and its grade or quality.
- Quantities in the weights and measures of the country they ship from.
- The purchase price of each item in the currency of the purchase.
- All charges itemized by name and amount, such as freight, commission and packing.
- The country of origin.
Commercial invoice example: stoneware from Stoke to Maine
This made up example shows a Stoke-on-Trent pottery shipping a wholesale order to a homeware shop in Portland, Maine. The buyer agreed to pay freight as a separate line, under the DAP term written in the notes. Prices, weights and the route are examples only.
| Line | Qty | Unit price | Amount |
|---|---|---|---|
| Stoneware mug, 350 ml, glazed, HS 6912.00 | 144 | £6.40 | £921.60 |
| Stoneware dinner plate, 27 cm, HS 6912.00 | 96 | £9.80 | £940.80 |
| Stoneware serving bowl, 22 cm, HS 6912.00 | 48 | £14.50 | £696.00 |
| Export cartons and packing | 1 | £58.00 | £58.00 |
| Sea freight, Felixstowe to Portland, delivered to door | 1 | £410.00 | £410.00 |
| Total, VAT zero rated export | £3,026.40 | ||
The notes carry the rest: 12 cartons marked KP/HL 1 of 12 to 12 of 12, net weight 168.0 kg, gross weight 186.5 kg, Incoterms DAP Portland, ME, country of origin United Kingdom, sales contract SC-2611, and the exporter’s EORI number. UK EORI numbers start with GB.
Commercial invoice mistakes that hold up a shipment
Customs officers work from the paper, not the parcel, so vague or inconsistent paperwork is what causes delays. Each of these takes minutes to fix before collection and days once goods sit in a port.
- Vague descriptions. “Ceramics” or “gifts” says nothing. Write “stoneware mug, 350 ml, glazed”.
- Guessed HS codes. Look each product up in the UK Trade Tariff tool. Only the first 6 digits are used worldwide, and the rest varies by country.
- Values that differ from the sales invoice. Both get compared.
- Net and gross weight swapped. Net is the goods alone; gross includes the cartons and packing.
Filling in the template and the generator
Download the layout here as Word, Excel or PDF, or open the pottery export sample in our generator. Put each HS code in the line description, set tax to none or 0% for a zero rated export, and use the notes box for weights, marks, Incoterms, origin and your EORI number.
If the buyer wants paperwork before you ship, start with the proforma invoice template and carry the same lines across. Domestic orders fit the simpler sales invoice template. You can see every other layout in our invoice templates collection.
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