24/7 by prior arrangementCommercial invoice or pro forma?
For a sale, use the seller’s commercial invoice. A pro forma can describe a non-sale movement such as samples, a loan or a repair, but it must still show a supportable customs value and the reason for shipment. ‘Gift’, ‘used’ or ‘no charge’ does not mean the value can simply be zero.
Official guidanceDescribe each kind of goods
Use plain, specific descriptions: ‘cotton knitted T-shirts’ is more useful than ‘clothes’; ‘replacement electronic oven timer’ is more useful than ‘parts’. Include material, intended use and model where relevant. Separate different goods, quantities and unit values. A commodity line is not necessarily the same thing as a parcel or an invoice line.
Official guidanceMake the totals traceable
Show the invoice currency, unit and total prices, discounts, freight and insurance where applicable. Identify seller, buyer and importer if different. Add delivery terms, origin information and the reason for dispatch. Never change a seller’s invoice to conceal the actual amount paid; provide an explanation and supporting documents instead.
Match the packing list to the shipment
For several parcels or a pallet, list package counts, marks, gross and net weights and the contents of each package. Link the packing list to the invoice. This helps the carrier, warehouse and customs representative discuss the same goods, especially when one delivery contains several sellers’ purchases.
A practical example
Two cartons contain six metal lamps and ten cotton cushion covers. The invoice separates lamps and covers with their values; the packing list shows which carton holds which items. We can then assess classification and declaration lines without guessing from a single ‘homeware’ total.
Before your goods travel
Reviewed 22 October 2026