Commercial Invoice Format for Export (Free PDF Template)

Every field explained

How to fill it in

1. Start from the proforma or order the buyer accepted — copy goods, prices and Incoterm exactly.
2. Fill the shipment boxes from the booking confirmation (vessel, ports, container).
3. Enter each goods line with its HS code and the same description the LC or order uses.
4. Show freight and insurance separately when you sell CIF or CFR.
5. Add amount in words, bank details and the declaration; sign and stamp.
6. Check quantities, marks and packages against the packing list before you send.

What a commercial invoice is for

The commercial invoice is the seller's bill for an export sale, and it does more jobs than any other document in the set. Customs at the destination uses it to classify and value the goods and work out duty and tax. The buyer uses it to pay and to clear the goods. Under a letter of credit, the bank checks every other document against it.

For Indian exporters it is also the evidence of export behind the shipping bill, GST zero-rating and, later, the realisation of payment against the shipment.

Commercial invoice vs a regular sales invoice

A domestic tax invoice is built for your GST return. An export commercial invoice is built for customs and banks, so it adds what a border officer and an LC examiner need to see.

• Consignee, buyer and notify party as separate parties.
• Shipment details: vessel or flight, ports, container and seal numbers.
• Incoterm with a named place, and freight and insurance shown separately under CIF or CFR.
• HS code and country of origin on each goods line.
• Marks and numbers and the package count, matching the packing list.
• A signed declaration that the invoice is true and correct.

Who prepares it, and when

The exporter prepares and signs it, usually when the goods are packed and the booking is confirmed, so the shipment boxes can be filled from real data. Your customs broker or CHA uses it to file the shipping bill, so it should be final before filing. Changing it after the shipping bill or B/L is issued means amending those documents too.

Samples and no-commercial-value shipments

Free samples, replacements and gifts still need an invoice for customs. Show a realistic value, even if it's low, and mark the invoice 'No charge to customer — value for customs purposes only'. Customs values the goods even when the buyer pays nothing, so a value of zero or 'NIL' causes problems at clearance.

Is there a standard commercial invoice format?

No single format is mandatory worldwide. Carriers, customs authorities and software tools each publish their own layouts. What customs and banks check is the content: the required fields have to be there and agree with the rest of the document set. Most export invoices follow the UN Layout Key (the basis of the template above) because every customs officer and LC examiner recognises its boxes, but a different layout with the same fields is equally valid.

Commercial invoice format for export from India

An Indian export invoice serves Indian customs, GST and the RBI as well as the buyer, so it carries a few fields a generic template leaves out.

• IEC and GSTIN of the exporter, and the AD code of the bank that will receive the payment.
• The GST export declaration under CGST Rule 46: 'Supply meant for export under bond or LUT without payment of integrated tax', with the LUT ARN, or '…on payment of integrated tax' with the IGST amount.
• HS code (ITC-HS) on each line, matching the shipping bill your CHA files.
• Invoice currency: a freely convertible foreign currency or, where RBI permits, INR. Show the exchange rate used and the INR value for GST reporting.
• Incoterm and named place, with FOB value, freight and insurance shown separately for CIF or CFR sales. The FOB value feeds the shipping bill and export incentives.
• Shipping bill number and date can be added after filing for your own records and for matching the payment to the shipment later.

Commercial invoice format in Excel or Word

Many exporters keep the format in Excel or Word. To rebuild the template above in a spreadsheet, put the parties and references in a two-column header block, then make the goods table one row per line with columns for marks, description, HS code, quantity, unit, unit price and amount. Calculate amounts with formulas (quantity × unit price, then SUM for the total), and add freight and insurance rows below the subtotal for CIF or CFR. Keep the declaration and signature at the bottom.

In Word, use a table for the goods section so columns stay aligned when the PDF is printed. In either tool, lock the header cells and keep one master file. Most invoice errors come from copying last month's invoice and missing a field that changed.