Completing a Commercial Invoice (CI)

Completing a Commercial Invoice (CI)

Overview

Completing a commercial invoice correctly is crucial for international shipping, customs clearance, and VAT purposes. Here’s a clear, step-by-step guide on what to include and how to fill it out

Commercial Invoice Template 

Below is an example of a Commercial Invoice (CI) template - please let us know if you would like us to provide an editable PDF version, to complete:

Completing the CI

Header Section

  1. Invoice Nº – Give a unique invoice number for tracking, e.g., INV-2026-001.

  2. Exportation Date – The date the invoice is issued or goods are shipped, e.g., 02/02/2026.

  3. Seller (Exporter) – Your company details:

    • Company name

    • Address (street, city, postcode, country)

    • Contact (name, phone, email)

    • VAT / EORI number

  4. Importer of Record – The entity responsible for customs in the destination country:

    • Company name, address, and contact info

    • VAT / EORI

    • Please Note: The importer of record will always be the party who  owns and intends to make revenue the goods - You will be importing under your VAT + EORI and so must also provide business details to match 

  5. Country of Export – The country where the goods are shipped from.

  6. Consignee (Delivery Address) – The recipient of the shipment:

    • Company or individual name

    • Address (street, city, postcode, country)

    • Contact info

  7. Reason for Export – Why the goods are being shipped, e.g., Sale, Gift, Repair.

  8. Country of Destination – The country where the goods are going.

  9. Incoterms – Shipping terms that define responsibility for cost, insurance, and risk, e.g., DAP, DDP, FOB.

Goods Table Section

Each column in the table corresponds to:

  1. Country of Origin – Where the product was manufactured.

  2. Marks / No.s – Any identifying marks on the package or shipment number. Optional if not used.

  3. No. of Pkgs – Number of packages or cartons.

  4. Description of Goods – Clear description of each item:

    • What it is

    • What it is made of

    • What it is used for

    • Example: "Ladies 100% silk knitted blouse, size M, colour red"

  5. HS Code – Harmonized System customs code for the product. This is required for international shipments. Please click here for more information on HS Codes, and where these can be obtained 
    Please Note: HS Codes differ to HTS codes, that US Sellers will be familiar with. All HTS codes start with an HS code, but not all HS codes are HTS codes. HS is universal; HTS is U.S.-specific and more detailed for tariffs. When completing a CI for goods being shipped to the UK or EU regions, HS Codes must be used. 

  6. Qty – Quantity of items, e.g., 10.

  7. Unit of Measure – pcs, sets, kg, etc.

  8. Weight (kg) – Net or gross weight of the item/package.

  9. *Unit Value (GBP) – Price per unit in GBP (or your invoice currency).

  10. Total Value – Quantity × Unit Value for each line.

Footer / Additional Notes (if any)

  • Total invoice value (sum of all line totals).

  • Signature of exporter (often required for customs).

  • Any license numbers, VAT numbers, or additional notes relevant to customs.

Top Tips for accuracy:

  • Make sure HS codes match the products exactly: any inaccuracy here can mean several things can happen and costs can pile up quickly:
    - Your shipment may be stopped, delayed, or held at the border whilst investigated. Storage charge in a port frequently runs into hundreds of pounds per day.
    - You may be charged the wrong duty — and HMRC (UK Tax authority) can demand back‑payments
    - You can face penalties, audits, or compliance investigations
    - Goods may be reclassified by HMRC leading to Higher duty liability, Re‑calculated VAT and Additional documentation checks

  • Unit price and total value should reflect the actual commercial transaction.

  • Descriptions must be clear and unambiguous. Avoid generic terms like “merchandise.”

  • Keep a copy for your records, as customs may require it for audits.

Need more help?

If you require support creating a Commercial Invoice, no problem! Contact Us and we'll be happy to help. 

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