Professional Commercial Invoice Format

Commercial Invoice

A Commercial Invoice records final sale and shipment details used for customs valuation and payment processing. Its legal effect depends on the transaction, contract, and applicable law.

When to use:

• E-commerce orders where payment has been received or will be received
• B2B shipments with purchase orders and payment terms
• Any shipment where goods are being sold (not given away or sampled)
• Shipments requiring customs clearance for commercial purposes
• When the buyer needs the invoice for payment processing or accounting

What to include: Complete shipper and consignee information, detailed product descriptions, accurate HS codes, country of origin for each item, correct values and quantities, appropriate Incoterms, and required tax identifiers (EIN, VAT, EORI) when applicable.

When to verify: Samples, gifts, returns, and other non-sale shipments may use a Pro Forma Invoice, carrier customs form, or another declaration depending on the route.

Pro Forma Invoice

A Pro Forma Invoice is commonly used for preliminary documentation, quotes, permits, or some non-sale shipments. It is generally not the final request for payment; legal effect depends on the transaction and applicable law.

When to use:

• Product samples sent to potential buyers or distributors
• Trade show samples or marketing materials
• Gift shipments to clients, partners, or employees
• Quotes sent before actual shipment (buyer needs it for import permits or letters of credit)
• Pre-shipment documentation required by destination country customs
• Shipments where goods are being provided without payment

What to include: Provide accurate descriptions and a supportable customs value even when no payment is involved. Mark the shipment purpose accurately and follow any destination-specific declaration rules.

When NOT to use: Don't use Pro Forma Invoice for actual paid shipments. Customs may reject it if they require a Commercial Invoice, and buyers may be confused about payment expectations.

Sample / Gift Shipments

Sample and gift shipments require special handling. While you can use Pro Forma Invoice format, there are additional considerations:

For samples, when a Pro Forma Invoice is accepted:

• Confirm the accepted customs document with the carrier
• Include "SAMPLE - NOT FOR RESALE" in product descriptions
• Declare a supportable customs value; do not assume a zero or nominal value is accepted
• Verify if destination country requires additional sample documentation or permits
• Some countries have restrictions on sample quantities or types

For gifts:

• Confirm which customs document the carrier and destination require
• Use "GIFT" only when the shipment qualifies under the destination's rules
• Show the actual value and verify whether any gift relief applies
• Check destination country requirements for gift declarations
• Some countries have restrictions on gift values or types

Important: Always verify destination country requirements for samples and gifts. Some countries have strict documentation requirements or restrictions that differ from commercial shipments.

FedEx Commercial Invoice

FedEx generally requests a Commercial Invoice for international commodity shipments, while document shipments and some services follow different rules. Check the exact service and destination instructions:

• Signature: Confirm whether the route or electronic trade document process requires one
• Complete addresses: Both shipper and consignee addresses must be complete, including postal codes
• HS or tariff codes: Provide the destination-required classification when applicable
• Country of origin: Must be specified for each line item
• Value declaration: Accurate values are critical; discrepancies trigger verification

Review before submission: Confirm the signature method, tax identifiers, classification detail, and electronic-document process for the shipment.

DHL Commercial Invoice

DHL supports electronic trade-document workflows for eligible shipments. Availability and document requirements depend on the account, service, origin, and destination:

• Signatures: Follow the current route and electronic-document instructions
• Electronic submission: Invoices can often be submitted electronically through DHL's system
• EORI numbers: Include the correct party's EORI when the EU customs procedure requires it
• Detailed descriptions: DHL requires detailed product descriptions; vague terms like "electronics" or "clothing" may be rejected
• Incoterms: Must be clearly stated; incorrect Incoterms cause processing delays

Review before submission: Verify the required identifiers and use descriptions specific enough to support customs classification.

UPS Commercial Invoice

UPS supports paper and electronic customs-document workflows depending on the service and route:

• Electronic documents: Check eligibility and signature instructions for the selected workflow
• Complete line items: All items must have complete information (description, quantity, value, HS code, origin)
• Tax identifiers: Required when shipping to countries that mandate them (EIN for US, VAT/EORI for EU, etc.)
• Currency codes: Must use standard ISO currency codes (USD, EUR, GBP, etc.)
• Purpose of shipment: Must be clearly stated (SALE, GIFT, SAMPLE, etc.)

Review before submission: Complete the route-required line-item fields and verify that the stated purpose matches the transaction.