Commercial Invoices

A commercial invoice is essential for international deliveries. It tells customs what you are sending, how much it is worth, and who is paying for the taxes and duties. If your invoice is wrong or incomplete, your delivery will be delayed or rejected.

What must be on my commercial invoice?

Your invoice must include the following:

• Exporter and Importer EORI numbers (unless going to a private individual)
• Exporter and Importer addresses and contact details
• Delivery address if different from the buyer’s address
• A full list of goods with descriptions, 10 digit commodity codes, quantities, and net weight per item
• Country of origin for each product
• Total value of goods in the sale currency, including any discounts or charges
• Invoice number and date
• Number of pallets, total net and gross weights, and pallet dimensions
• Incoterms (usually DAP or DDP). See our Incoterms page for help
• Customs Procedure Code (CPC) or reason for export if not a final sale
• Origin statement if the goods qualify for UK or EU origin preferences

You can download our commercial invoice example to help you prepare your document correctly.

Key points to remember

• Your prices must reflect the actual value, even for samples or gifts
• The buyer must have an EORI number unless it is a personal delivery
• Commodity codes must be correct. Check them at gov.uk/trade-tariff
• The invoice should be in English and in the sale currency
• The seller and buyer should agree the Incoterms before booking

Why it matters

This is a legal document. Errors on your invoice may cause customs delays, extra charges, or rejected goods. It is your responsibility to prepare it correctly.

Share a copy of your invoice with your buyer. They may be asked for it by customs during clearance.