Definition
A commercial invoice is the invoice that accompanies goods crossing a border. It serves both as a sales document between the exporter and the importer and as the primary customs document.
Customs authorities use it to calculate import duty, VAT/GST, and other taxes, and to verify that the shipment complies with export controls and trade agreements. Mandatory content typically includes:
— Full names and addresses of exporter and importer — Tax identification numbers (VAT, EORI, EIN) — Unique invoice number and date — Country of origin of each item — HS code (Harmonised System) for each item — Description, quantity, unit price, and total value — Incoterms (e.g. DAP, FOB, EXW) defining responsibility — Currency of sale and exchange rate if applicable — Reason for export (sale, sample, repair, gift)
Most logistics providers (DHL, UPS, FedEx) reject shipments without a properly completed commercial invoice. For high-value, regulated, or dual-use goods, additional documents may be required (certificate of origin, export licence, phytosanitary certificate).