COMMERCIAL INVOICE

Your Company Name

Address Line 1, City, State, ZIP Code

Country | Tax ID: 123456789

Email: info@company.com | Phone: +1234567890

Invoice Number *

Invoice Date *

Due Date

Seller / Exporter

Buyer / Importer

Shipping Information

Port of Loading

Port of Discharge

Incoterms

Payment Terms

Invoice Items

#	Description of Goods	HS Code	Qty	Unit	Price	Amount
1

Subtotal:	$ 0.00
Tax/VAT (%):	$ 0.00
Freight:	$
Insurance:	$
TOTAL:	$ 0.00

Additional Information

Remarks / Notes

Authorized Signature

Date:

Stamp Here

Company Seal

Terms & Conditions:
1. Payment must be made as per agreed terms.
2. Goods once sold will not be taken back.
3. Any dispute is subject to [Your City] jurisdiction.
4. All bank charges outside seller's country are on buyer's account.

Commercial Invoice Basics

The **Commercial Invoice** is the primary document used by customs authorities worldwide to determine the **Transaction Value** of goods. Under the **WTO Valuation Agreement**, duties are primarily assessed on the price actually paid or payable for the goods when sold for export, subject to specific adjustments like freight and insurance (CIF vs FOB).

Valuation Compliance:

The Transaction Value Method

The most common method of valuation. It requires the invoice to reflect the actual sum paid. Any discounts, rebates, or indirect payments must be clearly disclosed to avoid customs penalties.

HS Code Categorization

A valid 6 to 10-digit Harmonized System code is mandatory for every line item. This determines the duty rate, preferential tariff eligibility, and any non-tariff barriers (like BIS or FDA requirements).

Anti-Fraud Measures: Inconsistent values across the Commercial Invoice and the Bill of Lading (e.g., manifest value vs. invoice value) can trigger a **Customs Audit**. Always ensure that the description on the invoice matches the technical specifications and the physical marks and numbers on the cargo packages.