Prepare a reliable commercial invoice

Interactive explainer

From information to customs release

01 Describe
Identify what the goods are, who is trading and where they originate.
02 Document
Align invoice values, packing details and any required authorisations.
03 Review
The declarant submits information; customs may request evidence or inspection.
04 Release
After applicable checks and payments, arrange release and onward delivery.

Understand the scope

Build the commercial invoice from the actual transaction. Include seller and buyer details, invoice number and date, currency, quantities, unit prices and totals. Record delivery terms and relevant freight or insurance amounts, and check destination requirements with the broker. A quotation or pro forma describes a proposed transaction, not necessarily the final shipment.

Prepare and verify

Describe each product by function, material and model where relevant. Avoid vague labels such as accessories. Keep descriptions, quantities and references consistent with the packing list. State origin and the verified tariff code when required; do not guess missing information. Separate commercial quantities from package counts, and show the currency consistently on every page.

Complete the process

Use truthful values supported by orders, contracts and payment records. Free samples and replacements still need an appropriate customs valuation basis. Ask the broker how to declare these cases, and retain dated revisions rather than silently overwriting an issued invoice. Explain discounts, related charges and the reason for any no-charge item instead of leaving blanks.

Worked example

Suppose an order covers 200 stainless-steel bottles, but only 180 are dispatched now. The invoice for this shipment should identify the actual shipped quantity and its transaction terms; the packing list should reconcile to 180 bottles. Keep the remaining order balance separately, rather than invoicing the entire purchase order as shipped.

Common mistakes

Frequent errors include using an old quotation, ambiguous descriptions, mixed currencies or unexplained zero values. When records disagree, trace each field to its source instead of choosing the most convenient value. Correct the source and affected documents, identify the approved version, and tell the broker what changed before filing.

Next actions

Ask a second reviewer to check arithmetic and document references. Keep the decision, supporting evidence and responsible person's name together. Set a review trigger for changes in the product, supplier or destination, so the next shipment starts from checked information rather than an unquestioned copy of the last file.

Before you ship

Reconcile quantities, currency and line totals.
Replace vague descriptions with product details.
Keep value evidence and a revision trail.

Official references

General planning guidance. Requirements and charges depend on the goods, destination and service; confirm the applicable rules before shipping.