Commercial invoice for international air freight

The commercial invoice documents a cross-border sale of goods and provides core information for customs value, duties and document checks.

Definition

A commercial invoice is the business document for a sale of goods. For imports and exports it typically identifies seller and buyer, goods description, quantities, unit and total values, currency, origin information, delivery term and invoice date. Exact requirements depend on the country, goods and customs procedure.

Why does it matter?

Customs, forwarders and consignees use the invoice to reconcile the goods, parties and values with the remaining shipment data. Missing or inconsistent information can lead to questions, valuation adjustments and clearance delays.

Key points

Describe the goods specifically instead of using internal item numbers only.
State currency, prices, Incoterm and named place clearly.
Reconcile quantities and weights across invoice, packing list and customs declaration.

Practical example

An exporter sells three machine components to Canada. The invoice states material, function, quantity, value, currency, FCA Frankfurt and country of origin.

Common mistakes

Mixing pro forma and commercial invoices without explanation
Using a generic description such as “spare parts”
Failing to separate freight or insurance costs relevant to customs valuation

General professional information, not legal or customs advice. Requirements may vary by goods, route and current regulations.