Commercial Invoice for Imports from China
A commercial invoice records the goods sold, their quantities and their value. When importing from China, buyers use it to check shipment details against the agreed order and provide information for customs clearance.
Use the downloadable Excel template as a starting point. Ask your supplier to complete it with the actual transaction details and confirm any destination-specific requirements with your customs broker before dispatch.
USEFUL MATERIALS
Who prepares the commercial invoice?
The seller normally prepares the commercial invoice. When purchasing from China, confirm which company is selling the goods and which party is handling the export, particularly if a trading company or export agent is involved.
Check company names and addresses against the agreed transaction documents. If the supplier, exporter and payment beneficiary are different entities, clarify their roles before approving the paperwork or making payment.
Request a draft while the shipment is being prepared so that corrections can be made before the documents are needed for clearance.
What information should you check?
Use the following checklist when reviewing an invoice from your Chinese supplier. The exact fields required depend on the destination and transaction.
- Invoice reference: a clear invoice number, issue date and relevant purchase order or contract reference.
- Seller and buyer: company names, addresses and contact details, with consignee details where different.
- Goods description: product name, model or part number, and relevant material or specification. Avoid descriptions such as “accessories” without further detail.
- Quantity and unit: the actual quantity supplied, with a clear unit such as pieces, sets or kilograms.
- Prices and currency: unit prices, line totals, invoice total and an explicitly identified currency.
- Delivery terms: the agreed Incoterms rule, named place or port, and edition.
- Origin and classification: country of origin and commodity codes where required, checked with the parties handling clearance.
- Additional charges: freight, insurance, discounts or other charges where applicable, showing how they relate to the total.
- Payment details: agreed payment terms and any banking information needed for the transaction.
For delivery terms, refer to our Incoterms guide. A term such as FOB or FCA should identify the agreed location rather than appearing on its own.
Commercial invoice vs proforma invoice
A proforma invoice sets out proposed transaction details before the final commercial invoice is issued. Buyers may use it to review an offer, arrange payment or obtain internal approval.
The commercial invoice records the goods being sold and the amounts invoiced for the shipment. Its details should reflect the actual transaction.
The difference is therefore more than a change in quantity. If the order changes, check the product descriptions, prices, quantities and delivery terms before the final invoice is issued. Do not assume a proforma invoice can replace the commercial invoice required for a commercial shipment.
Match the invoice to the packing list
The invoice explains what is being sold and its value. The packing list explains how the goods are packed.
Product references and quantities should reconcile between the two documents. For example, if an invoice lists 500 pieces packed in 25 cartons, the packing list should show how those 500 pieces are distributed across the cartons.
For a partial shipment, make sure the invoice and packing list identify the goods actually dispatched rather than automatically repeating the full order quantity.
Common issues to resolve before shipment
Check for missing currency, vague product descriptions, incorrect company details and totals that do not match the line items. Make sure the document identifies whether prices apply per piece, set or another unit.
If several suppliers’ goods are consolidated into one shipment, agree with the forwarder or broker how the invoices and packing lists will be organised.
Any unexpected change to the payment beneficiary or bank account should be verified through an established supplier contact before payment.
For help coordinating shipment paperwork and destination requirements, see our customs brokerage support.
Using the downloadable template
Complete the template with your own transaction details and add any fields required for your goods and destination. Check calculations, currency and payment terms rather than relying on preset wording.
Keep an editable working copy and a final version agreed with the supplier. If shipment details change, clearly identify the revised version so that the buyer, forwarder and broker use consistent documents.
