About this example
This example is the commercial invoice a US pump manufacturer issues for an ocean shipment to a distributor in Hamburg, Germany: six stainless process pumps with their control panels, spare impellers, seal kits and spare parts, shipped less-than-container-load on DAP terms under Incoterms 2020.
Customs officers and freight forwarders read a commercial invoice to value and classify the goods, so every line carries its HS code, country of origin and net weight beside the price. The first page names the exporter and the consignee with their tax and EORI numbers, the Incoterms, the customer's purchase order, the payment terms, the bill of lading and the export filing number. Freight and insurance to Hamburg are shown separately from the goods, and no US sales tax applies to an export. A packing list gives each crate's contents, size and weights with the shipping marks, the shipment details cover ports, export control and who pays import duties and VAT, and the invoice ends with payment terms, bank details and the exporter's signed declaration.
Who it is for
Manufacturers, wholesalers and exporters who ship goods abroad and need a commercial invoice that customs and freight forwarders accept.