Commercial invoice for export: format, contents and a spice example

Key takeaways

• The commercial invoice is the bill for the goods [1].
• Customs use it to calculate duty in the country of the buyer [1].
• Some countries require a specific form, language or number of copies [2].
• The data must agree with the packing list [2].

What is a commercial invoice?

A commercial invoice is a legal document between the exporter and the buyer. It states the goods that you sell and the amount that the buyer must pay [1]. Customs in the country of the buyer use it to calculate import duty and taxes.

It starts as the proforma invoice. The proforma gives the offer before the shipment. At the time of shipment, it becomes the commercial invoice [3]. Our proforma invoice guide gives the earlier step.

What must a commercial invoice show?

Give the same data as the proforma, with the final figures. Use this list:

1. the invoice number and the date;
2. the name and address of the seller and of the buyer;
3. the order reference of the buyer;
4. a full description of the goods, with grade and lot number;
5. the HS code of each item;
6. the quantity, the unit price and the total;
7. the net weight and the gross weight;
8. the Incoterm, with the named place;
9. the terms of payment;
10. the country of origin;
11. the marks and numbers of the packages.

The HS code helps customs. The ITA says that the code can make export and import clearance faster [1]. Our list of HS codes for spices gives the codes.

Does the country of the buyer set a format?

For most countries, your own format is acceptable. It must give all the necessary data [1]. Some countries require a specific form. Some countries also set the content, the number of copies and the language [2].

Ask before the first shipment. Ask the buyer or your freight forwarder for the requirements of the country. The ITA gives the same advice: start with your customer or a freight forwarder [2].

Why must the documents agree?

Customs compare the invoice with the packing list. The ITA says that the invoice must show the same data as the packing list [2]. Check these fields on all documents:

• the description of the goods;
• the number of packages;
• the net and gross weights;
• the marks and numbers;
• the HS code.

For a letter of credit, the rule is stricter. The bank compares each document with the terms of the letter of credit. Errors and discrepancies delay the payment and can add fees [4]. Our letter of credit guide gives more detail.

What does a spice commercial invoice look like?

COMMERCIAL INVOICE No. CI-2026-088, date [__]
Seller: [Company], [address], IEC [__], GSTIN [__]
Buyer: [Company], [address]. Order reference: [PO number]
Proforma reference: PI-2026-041
Goods: Cumin seeds, [grade], lot [__], HS 0909 31 29
Quantity: [__] MT in [__] x 25 kg bags
Net weight: [__] kg. Gross weight: [__] kg
Unit price: USD [__] per MT. Total: USD [__]
Incoterm: FOB [Indian port], Incoterms 2020
Payment: [terms]
Country of origin: India
Marks and numbers: [__]
Vessel or flight: [__]. Port of loading: [__]. Port of discharge: [__]

Give the proforma number on the invoice. Then the buyer can compare the two documents quickly. Our packing list guide gives the document that goes with the invoice.

Next step. Before a buyer replies, the buyer usually checks your company online. Our free Buyer Check is a 1-page report on your Google listing, website and spec gaps. It gives the 3 most important fixes within 24 hours.