Commercial Invoice Template
A commercial invoice is the seller's invoice for goods crossing a border: one line per product with HS code, origin and quantity × unit value, plus itemized discount, freight and insurance. The filled sample totals $5,099.00 for 1,388 units, CIF Port of Long Beach, CA.
Nothing missing from the field check.
The field check counts filled fields; it is not a customs review. Jump to the document.
Edit the sample commercial invoice
Every field feeds the document. Replace the sample with your own exporter, buyer, goods, charges and shipment details.
The invoice is built in your browser. Drafts save on this device only.
How to Fill Out a Commercial Invoice in 7 Steps
- Title and number it. Write "Commercial Invoice", a unique number, the invoice date, the ship date and the PO or proforma it settles.
- Name every party. Exporter or seller, the buyer it was sold to, the consignee it ships to, and the importer of record if that is someone else.
- State the reason and terms. Reason for export (sale, samples, return, repair), the Incoterm with a named place, payment terms and currency.
- List the goods as shipped. One line per product with item number, plain description, HS code, country of origin, quantity, unit and unit value.
- Itemize the charges. Show any discount or rebate, then packing, freight and insurance as separate amounts, even when the Incoterm includes them.
- Add routing and packages. Carrier, waybill or B/L number, ports of export and entry, package count, net and gross weight, and package marks.
- Name the responsible person and print. Add the declaration wording you were given, the responsible person's name, title and contact, then print or save as PDF.
The formula: invoice total = Σ(quantity × unit value) − discount + packing or other charges + freight + insurance. Each line rounds once to the cent, so sub-cent unit values stay exact.
What a Commercial Invoice Must Show for a US Import
US Customs and Border Protection lists invoice contents in 19 CFR 141.86. Paragraph (a) has 11 items. Here is where each one goes in this template.
| 19 CFR 141.86 | What it asks for (paraphrased) | Field in this template |
|---|---|---|
| (a)(1) | The port of entry the goods are going to | Port of entry |
| (a)(2) | When, where, by whom and to whom the goods were sold (or shipped, if not sold) | Invoice and ship dates, exporter, sold to, ship to |
| (a)(3) | A detailed description: the trade name, grade or quality, the seller's marks and numbers, and the marks and numbers on the packages | Description, item # / marks, package marks |
| (a)(4) | Quantities in the weights and measures of the shipping country or of the US | Qty and unit per line, net and gross weight |
| (a)(5) | The purchase price of each item, in the currency of the purchase | Unit value per line, currency |
| (a)(6) | If the goods were not bought, the value of each item in the usual trade currency | Unit value, with reason "Samples, no charge" |
| (a)(7) | The kind of currency | Currency |
| (a)(8) | All charges itemized by name and amount, including freight, insurance, commission and packing | Freight, insurance, packing / other charges |
| (a)(9) | Rebates, drawbacks and bounties allowed on export, itemized | Discount / rebate, plus notes |
| (a)(10) | The country of origin | Origin on every line |
| (a)(11) | Goods or services supplied for production and not in the price (assists such as molds or tools) | Additional notes |
In English
The invoice and attachments must be in English or carry an accurate English translation.
Contents of each package
The invoice must state what is in each package. Under 141.86(i), an attachment such as a packing list can carry it.
Numbered pages
If the invoices for one entry run past two pages, the importer numbers each page at the bottom. Invoice data sent to CBP electronically is exempt.
A responsible person
The invoice names a responsible employee of the exporter who knows the transaction.
Source: 19 CFR 141.86, Contents of invoices and general requirements, on eCFR (current to Sept 29, 2026; section last amended Jan 19, 2017). Checked Oct 2, 2026.
A field map, not a guarantee. Filling every field does not make an invoice compliant with any customs rule. CBP, your customs broker and the carrier decide what a given entry needs. Other countries set their own invoice rules.
Worked Example: Apparel From Ningbo to Columbus, Ohio
Northstar Commerce LLC in Columbus, OH bought three apparel lines from a Ningbo exporter. Goods ship CIF Port of Long Beach, CA to a warehouse in Ontario, CA. This is the sample that loads in the template.
| Item # | HS code (example) | Qty | Unit value | Total |
|---|---|---|---|---|
| TEE-BLK-MCotton crew neck t-shirt, knitted, black, size M, made in China | 6109.10 | 588 | $4.25 | $2,499.00 |
| CAP-NAVY-OSCotton twill baseball cap, navy, adjustable, made in China | 6505.00 | 300 | $3.80 | $1,140.00 |
| TOTE-CANVASCotton canvas tote bag with printed logo, made in China | 4202.92 | 500 | $2.15 | $1,075.00 |
| Goods subtotal | $4,714.00 | |||
| Discount (fixed, example) | −$100.00 | |||
| Packing / other charges | $0.00 | |||
| Ocean freight to Long Beach (example) | $420.00 | |||
| Cargo insurance (example) | $65.00 | |||
| Invoice total | $5,099.00 | |||
Reconciling with the proforma
The proforma invoice quoted 600 t-shirts for $5,150.00. Only 588 shipped, so this invoice is $51.00 lower: 12 × $4.25.
Why freight is its own line
Under CIF the seller pays freight and insurance, so they sit inside the price. The invoice still names each one, which is what 19 CFR 141.86(a)(8) asks for on US imports.
Commercial Invoice vs Proforma Invoice
The proforma is the offer. The commercial invoice is the record of what shipped.
| Proforma invoice | Commercial invoice | |
|---|---|---|
| When it is issued | Before shipment, once terms are agreed | At shipment, once quantities are final |
| Quantities and values | Agreed estimates | What actually shipped |
| Validity date | Yes, prices hold until a date | No; it records a completed sale or shipment |
| Customs clearance | Sometimes accepted in place of the final invoice; the customs authority decides | The invoice customs and brokers normally work from |
| Payment | Supports an advance or deposit | States the final amount due, or no charge |
| Reason for export | Rarely shown | Shown: sale, samples, return, repair |
| Changes | Reissued as a revision (R1, R2) | Corrected by a revised invoice or credit note, as your broker advises |
Still quoting? Use the proforma invoice template first, then issue this invoice when goods ship and cite the proforma number.
Pick the Sample Closest to Your Shipment
Each sample loads with one click above. Totals come from the same math as the template.
| Sample | Terms | Units | Goods | Charges | Total |
|---|---|---|---|---|---|
| Sale, CIF oceanReason: Sale | CIF Port of Long Beach, CA | 1,388 | $4,614.00 | $485.00 | $5,099.00 |
| No-charge samples, courierReason: Samples, no charge | DAP Columbus, OH | 40 | $62.40 | $45.00 | $107.40 |
| US export to Canada, truckReason: Sale | DAP Mississauga, ON | 960 | $4,890.00 | $421.00 | $5,311.00 |
An importer's own purchase. The seller pays freight and insurance, both itemized. Total $5,099.00.
Nothing is paid, but every item carries a value. The $45.00 courier charge is shown too. Total $107.40.
A US seller ships goods of three origins, with a $36.00 packing charge and $385.00 freight. Total $5,311.00.
6 Commercial Invoice Mistakes to Avoid
Copying the proforma quantities
The proforma quoted 600 t-shirts and 588 shipped. Copying it would overstate the invoice by $51.00.
Freight hidden in unit prices
Under CIF or DAP, show freight and insurance as their own amounts. Folding them into unit values inflates the goods value.
One origin for the whole shipment
Origin is per product. A consolidated shipment can hold goods made in three countries, as the Canada sample does.
Vague descriptions
"Apparel", "parts" or "samples" invites questions. Say what it is, what it is made of and what it is for.
A zero value on free samples
No charge to the buyer is not the same as no value. The samples preset still states what each item would sell for.
No currency, or two currencies
Keep one currency throughout and name it. The template formats amounts but never converts them.
Documents That Travel With a Commercial Invoice
Who decides what the invoice needs
Destination customs
Which invoice details, copies and languages an entry needs. For US imports, that is CBP under 19 CFR part 141.
Customs broker
The HS classification, the customs value and the documents filed for the entry.
Carrier or forwarder
How many printed copies travel with the freight, and whether the invoice is uploaded or attached.
Export authority
Whether the shipment needs an export filing or license in the country it leaves from.
Tools for the Rest of the Shipment
Commercial Invoice Template Questions
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