What a commercial invoice is for
A commercial invoice is the invoice that travels with goods when they cross a border. It's still a bill to your buyer, but it does a second job: customs in the destination country uses it to identify the goods, check where they were made, and work out any duty and import tax.
That second reader is why the document needs more detail than a normal invoice. A customs officer has never heard of your business or your buyer, and decides from the paper alone whether the box can go through. Missing or vague details are one of the most common reasons parcels sit in a warehouse.
It isn't the same as a proforma invoice, which you send before the sale to arrange payment. The commercial invoice is issued when the goods actually ship.
What customs expects to see
Requirements vary by country, but most customs authorities and carriers look for:
- Seller and buyer: full names, addresses and phone numbers. If the goods go to someone other than the buyer, name that consignee too.
- Invoice number and date.
- A plain description of each item: what it is and what it's made of. "Leather wallet" works; "accessories" or "gifts" does not.
- HS code for each item (more on this below).
- Country of origin: where the goods were made, not where they were shipped from.
- Quantity, unit price and line value, and the currency.
- Incoterms: who pays for shipping, insurance and duties.
- Package count and weights, net and gross.
- Reason for export: sale, sample, gift, return or repair.
- Your export customs number, such as an EORI number for shipments leaving the UK or EU.
- A signed declaration that the details are true.
How to fit customs details into this template
Duebolt doesn't have separate customs fields, but everything fits in the lines and notes without losing anything.
In each line description, put the product, its material, the HS code and the origin in brackets, for example: "Cotton T-shirts (HS 6109.10, origin PT)". Quantity and unit price go in their own columns as usual, so the line value is calculated for you.
In the notes, write the rest in short sentences:
- Incoterms with the named place, such as "DAP Portland, ME".
- Shipper and consignee, if they differ from the names at the top.
- Number of packages, total net weight and gross weight in kilograms.
- Reason for export.
- Your EORI or other export number.
- The declaration line and a space to sign.
Set the currency to the one you invoice in. Freight and insurance can go on their own lines, which also makes the goods value easy to read.
HS codes and country of origin
The HS code (Harmonized System code) is an international product classification. The first six digits are shared by most countries; many countries then add digits of their own, so the US, UK and EU tariff codes are longer. Six digits on the invoice is a common minimum, and your buyer or broker may ask for the full code used in their country.
Look codes up in the official tariff tool for your side of the shipment, such as the UK Trade Tariff, the EU's TARIC or the US Harmonized Tariff Schedule. Pick the code that matches what the item is made of and how it's used, not what the closest-sounding product is called.
Country of origin is where the goods were made or last substantially transformed. A shirt made in Portugal and sold from a UK shop is origin PT, not GB. Origin can affect the duty rate and whether a trade agreement applies, so don't guess. The duty itself is set by the importing country, and this page doesn't list rates: your buyer's customs broker or the destination tariff will tell you.
Incoterms in plain words
Incoterms are standard three-letter terms published by the International Chamber of Commerce. They say where your responsibility ends and the buyer's begins. The current version is Incoterms 2020; write the term followed by a named place.
| Term | What it means for a small shipper |
|---|---|
| EXW (Ex Works) | The buyer collects from you and handles almost everything |
| FCA (Free Carrier) | You hand the goods, cleared for export, to the buyer's carrier |
| CPT (Carriage Paid To) | You pay shipping to the named place; risk passes at handover |
| DAP (Delivered at Place) | You deliver to the buyer's door; the buyer pays import duty and tax |
| DDP (Delivered Duty Paid) | You deliver and also pay the import duty and tax |
Courier shipments to private customers are often DAP, which can surprise buyers with a duty bill on delivery. If you choose DDP, check with your carrier how they'll charge you the duty, because the amount isn't known until customs assesses it.
Before you hand the parcel over
- Check your carrier's rules. DHL, FedEx and UPS usually ask for three signed copies attached to the package, and may want you to use their own commercial invoice form or create one in their shipping tool. Their requirements win over any template, so read them first.
- Declare the real value. Undervaluing goods to lower the buyer's duty is illegal in most countries and can get the shipment held or seized.
- Mark samples honestly. Goods sent free still need a value for customs; write "no commercial value" and a realistic value for customs purposes.
- Keep proof of export. UK and EU sellers can usually zero-rate VAT on exported goods only if they keep evidence the goods left, such as the tracking record and customs export entry.
- Send the buyer a copy of the invoice by email, so their broker can prepare the import entry before the parcel lands.
Last checked October 23, 2026.