A commercial invoice tells customs who is sending and receiving the goods, what every item is, where it was made, why it is moving and what it is genuinely worth. Complete it in English, keep it consistent with the air waybill and provide a specific line for each different product.
What is a commercial invoice?
The commercial invoice is a primary customs document for non-document international shipments. Customs authorities use it to identify the transaction and goods, check import controls, establish customs value, and calculate duties and taxes where applicable.
The exporter or shipper is responsible for supplying complete and accurate information. The invoice, air waybill, packing list and any other customs documents should describe the same goods using consistent quantities, values, weights and parties.
The air waybill identifies and tracks the shipment. The commercial invoice supplies the detailed transaction and commodity information used for customs clearance.
Commercial invoice fields to complete
Use this as a preparation list rather than a guarantee that no other document will be required. The goods, exporter, route and customs procedure can create additional requirements.
- Invoice number and date. Use a unique invoice reference and the date the invoice was issued.
- Air waybill or shipment reference. Add the FedEx air waybill number when it is available, plus the purchase-order or order reference where relevant.
- Shipper/exporter details. Full legal name, complete address, postcode, contact name, telephone and email. Include applicable tax, registration, EORI or exporter identifiers when required.
- Receiver/consignee details. Full name, complete delivery address, postcode, contact name, telephone and email.
- Importer details. If the importer of record is not the receiver, state the correct importer and its required identification details separately.
- Reason for export. For example: sale, sample, gift, return, repair or testing. A reason does not remove the need for a truthful customs value.
- Incoterm and payment terms. State the agreed Incoterm, such as DAP or DDP where the selected service supports it, and the place attached to that term.
- Detailed goods description. Describe each different product in English, including what it is, what it is made from and what it is used for.
- HS or commodity code. List the best available classification for each product line and confirm the correct code rather than copying a similar product's code.
- Country of origin. State where each product was manufactured or produced, which is not necessarily the supplier's billing country.
- Quantity and unit of measure. Show how many of each product is being shipped and the appropriate units.
- Unit and line values. Give the truthful value per item, the total for each product line, the invoice currency and the overall total.
- Package and weight information. Include the number of packages and accurate net and gross weights using a stated unit such as kilograms.
- Freight, insurance and other charges. Show relevant additional costs separately where the invoice format or valuation method requires them.
- Name, position and signature. The responsible person should check the declaration, sign it where required and state their role in the company.
Write a description customs can understand
FedEx advises that a description should answer three questions: what is it, what is it made of, and what is it used for? Add the brand and model where relevant. Generic words such as “parts,” “samples,” “accessories” or “gift” do not identify the product.
Does not identify the item, material or purpose.
States the quantity, material, product and intended use.
Does not state the garment type, material or quantity.
Describes the actual goods while separately stating the export reason.
Use the same description on the invoice, air waybill and any supporting list. Do not hide, shorten or misdescribe controlled goods, branded goods, batteries or dangerous goods.
Customs value, country of origin and commodity codes
Declare the genuine value
Every item needs a value, including samples, gifts, returns and items supplied without charge. The declared customs value should be supportable with commercial records. UK importers may be asked for supplier invoices, purchase orders, freight bills, payment evidence or other valuation documents.
Country of origin is where the product was made
The country of origin is normally the country where the product was manufactured or underwent the applicable substantial production process. It is not automatically the country where the seller is registered or where the parcel is collected.
Confirm the classification
The commodity code helps determine duty treatment and whether the goods need a licence or other control. The importer remains responsible for using the correct code even when a carrier, supplier or customs agent helps identify it.
Commercial invoice or pro forma invoice?
A commercial invoice is normally used when goods are sold or form part of a commercial transaction. A pro forma invoice may be used for some non-sale movements, such as certain samples, gifts or returns, but not every customs authority accepts it in every circumstance. Ask before collection if there is no sale or payment.
Mainland China Category C check
For an ArrowPath mainland China goods shipment to be considered under Category C, the declared customs value must be below RMB 5,000, the quantity and weight must be reasonable, and the shipment must not need licensing, export-tax-refund, export-verification or another formal procedure.
- RMB 5,000 or more normally moves the shipment into Category D formal declaration.
- A lower-value shipment can still become Category D because of quantity, contents or a request from Customs or the shipper.
- ArrowPath cannot process Category D formal declarations.
- ArrowPath does not accept dangerous goods or anything containing a battery from mainland China.
- Guangzhou and Shenzhen have separate published gateway weight triggers.
Read the complete FedEx China A/B/C/D export-category explainer before relying on the value threshold.
China-to-UK commercial invoice final check
Shipment reference: ______________________________ Date: __________________
Preparation aid only. The actual documents and data required depend on the goods, route, exporter, importer and customs procedure. ArrowPath confirms service eligibility before collection.
Frequently asked questions
Can the Chinese supplier prepare the invoice?
Yes. The exporter or supplier will commonly prepare it, but the booking party and UK importer should still check that the names, contents, values, quantities, weights and terms are complete and accurate.
Can I write “sample” and give the goods a zero value?
No. “Sample” explains the reason for export but does not adequately describe the goods, and even goods supplied free of charge need a supportable customs value.
Should the commercial invoice value match the supplier payment?
For a normal sale, the transaction records should support the declared value. Customs valuation can require adjustments or another valuation method in some circumstances, so do not invent or reduce a value to meet a clearance threshold.
How many invoice copies are needed?
FedEx China currently lists three commercial-invoice copies for Category B and Category C shipments in its export guidance. Electronic document transmission and route-specific rules can affect the practical process, so ArrowPath confirms the document set before collection.
Official sources and templates
- FedEx UK — How to complete international shipping documentation
- FedEx UK — How to accurately describe goods
- FedEx China — Export customs declaration customer guidance
- FedEx China — Commercial invoice template
- GOV.UK — Import goods into the UK: step by step
- HMRC — Customs valuation documentation
This checklist reflects information publicly available on 31 August 2026. It is a preparation aid, not legal, tax or customs advice. Customs authorities and FedEx can request additional information or documents for an individual shipment.