Every shipment from China needs two basic documents: a commercial invoice and a packing list. Customs uses them to check your goods and calculate duty, and small mistakes on them are one of the most common reasons for delays. This guide explains what each document must include, how they differ, the mistakes to avoid, with a sample invoice and free Excel templates.
Key points
• The commercial invoice shows what was sold, to whom and for how much. Customs uses it to calculate duty and tax.
• The packing list shows how the goods are packed: cartons, quantities, weights and sizes.
• Both documents must match each other and the bill of lading.
• Clear product descriptions, correct values and the right HS codes prevent most customs delays.
• Free Excel templates for both documents are included below.
What Is a Commercial Invoice?
A commercial invoice is the bill from the seller (your supplier in China) to the buyer (you, the importer). It lists the goods, quantities and prices for one shipment. It is used by Chinese export customs, by the customs office in your country to calculate import duty and tax, and by your bank if you pay by letter of credit.
The supplier usually prepares it. As the importer, you are responsible for what is declared in your country, so always check the invoice before the goods ship.
What a Commercial Invoice Must Include
| Field | What to write |
|---|---|
| Seller and buyer | Full company names, addresses and contacts. Add the buyer’s import ID if your country uses one (EIN, EORI, business number). |
| Invoice number and date | A unique number that also appears on the packing list. |
| Description of goods | Clear and specific: what it is, what it is made of, what it is used for. “LED desk lamp, aluminium, 5W” not “lamp” or “parts”. |
| HS code | The tariff code for each product. See how to find an HS code. |
| Quantity and unit | Pieces, sets, pairs or kilograms, for each line. |
| Unit price and total value | The real price paid, in one currency. |
| Incoterm | For example FOB Shenzhen or EXW Dongguan. See Incoterms 2020. |
| Country of origin | Where the goods were made, usually China. |
| Packages and weights | Total cartons, gross weight and net weight. |
| Signature | Name, title and signature of the seller. |
What Is a Packing List?
A packing list describes how the shipment is packed. It does not show prices. Customs uses it to find and inspect specific cartons, the warehouse uses it to receive the goods, and we use it to plan the loading and calculate the volume.
What a Packing List Must Include
- Invoice number and date, the same as on the commercial invoice.
- Shipper and consignee names and addresses.
- Carton numbers, for example 1–100, and what is inside each group of cartons.
- Quantity per carton and total quantity.
- Net and gross weight per carton and in total.
- Carton size (length × width × height) and total volume in CBM. See how to calculate CBM.
- Shipping marks printed on the cartons, and the number of pallets if any.
Commercial Invoice vs Proforma Invoice vs Packing List
| Proforma invoice | Commercial invoice | Packing list | |
|---|---|---|---|
| When | Before the order, as a quote or for the deposit | When the goods ship | When the goods ship |
| Shows prices | Yes (planned) | Yes (final) | No |
| Used for customs | Usually not | Yes | Yes |
| Main purpose | Agree the deal | Declare value and goods | Show cartons, weights and sizes |
A proforma invoice is not a final invoice. If the order changes, the commercial invoice must show what was actually shipped.
Sample Commercial Invoice
Here is a simple example with fictional companies and figures. It shows the level of detail customs expects.
Sample Lighting Co., Ltd.
Dongguan, Guangdong, China
Example Home Goods Inc.
Dallas, TX, USA · EIN on file
| Description | HS code | Qty | Unit price | Total |
|---|---|---|---|---|
| LED desk lamp, aluminium, 5W, USB powered | 9405.21 | 1,200 pcs | $4.80 | $5,760.00 |
| LED desk lamp, plastic, 3W, USB powered | 9405.21 | 800 pcs | $3.20 | $2,560.00 |
| Total | $8,320.00 | |||
Free Commercial Invoice and Packing List Templates
Download our free Excel templates and fill them in for your next shipment. Fill in the light-yellow cells; amounts, totals, weights and CBM calculate automatically. Both files open in Excel, Google Sheets or Numbers.
Most suppliers use their own format, which is fine. Use the templates to check that nothing is missing, or send them to a new supplier as a guide.
Common Mistakes That Delay Customs
- Vague descriptions. Words like “parts”, “accessories”, “gifts” or “samples” without details often lead to questions or inspection.
- Undervalued invoices. Some suppliers offer to write a lower value to cut duty. This is illegal in most countries and can lead to fines, delays and seized goods. Always declare the real price.
- Numbers that do not match. Cartons, weights and quantities must be the same on the invoice, the packing list and the bill of lading.
- Wrong or missing HS codes. A wrong code can mean the wrong duty rate, and paying it back later with penalties.
- Missing importer details. The buyer’s name must match the importer of record and its tax or import ID.
- Different Incoterm from the contract. The Incoterm affects the customs value in some countries. See FOB vs EXW.
Customs Clearance Documents for Exports from China
For export customs clearance in China, the customs broker usually needs:
- The commercial invoice and packing list, matching each other and the goods.
- A customs declaration authorisation from the exporter, so the broker can declare on its behalf.
- The booking confirmation, and later the bill of lading or air waybill.
- Certificates for regulated goods, such as a safety data sheet (MSDS) and transport test report for batteries or chemicals.
- A certificate of origin, if the buyer needs one to claim lower import duty.
At destination, the importer’s customs agent needs the commercial invoice, packing list and bill of lading or air waybill, plus any licences the product requires. See our customs clearance services.
Country Notes
- USA: US Customs expects a detailed description, the price paid, the country of origin and the importer’s details. Duties on many Chinese goods are high, so the value and HS code are checked closely. See importing from China to the USA.
- UK: the invoice value is the base for import duty and VAT. You need a GB EORI number. See importing from China to the UK.
- Canada: a commercial invoice with the required details is accepted, or a Canada Customs Invoice. The importer needs a business number with an import account. See importing from China to Canada.
- EU: you need an EORI number, and goods descriptions must be precise for the EU’s advance cargo checks. Vague terms can stop a shipment before loading.
A Real Shipment: Four Suppliers, Four Different Packing Lists
A US customer bought clothing and accessories from four suppliers and shipped everything LCL from Shenzhen to Chicago.
- The problem: each supplier sent its packing list in a different format, and some quantities did not match the goods.
- What we did: we checked the cartons one by one, corrected the quantities and combined the four lists into one consistent set of documents before the export declaration.
- The result: the goods were declared and shipped with documents that matched the cargo. From pickup in Shenzhen to delivery at the customer’s warehouse in Chicago took 42 days.
Wrong quantities on a packing list can lead to questions from customs at both ends. Checking them in China, before the goods leave, is far easier than fixing them at the destination.
How We Help with Shipping Documents
When you ship with JIEYI, we check the supplier’s commercial invoice and packing list against the goods we receive: carton count, weights and volume. If something does not match, or a description looks too vague for customs, we tell you before the goods ship, so you can ask the supplier to correct it. For DDP shipments, we confirm descriptions, values and HS codes with you before we quote. The final classification and declaration in your country remain the importer’s responsibility.
Buying from several suppliers? Each supplier issues its own invoice and packing list. See how to ship from Alibaba for how combined shipments work.
The marks on your cartons should match the packing list. Read our guide to shipping marks, with an example.
FAQ
Who prepares the commercial invoice?
The seller, usually your supplier in China. As the importer, you should check it before the goods ship, because you are responsible for the import declaration.
Is a commercial invoice the same as a proforma invoice?
No. A proforma invoice is a quote or request for payment before the order is shipped. The commercial invoice is the final document for the goods that actually ship, and it is the one customs uses.
Does a commercial invoice need to be signed?
It is normal practice for the seller to sign it, and some countries and banks require a signature. Ask your supplier to sign every invoice.
What value should I declare on the commercial invoice?
The real price you paid for the goods. Writing a lower value is illegal in most countries and can lead to fines and seized goods.
Can the commercial invoice and packing list be one document?
Some suppliers combine them, and that can work for small shipments. Separate documents are clearer and are what most customs offices and warehouses expect.
Checked on 1 November 2026. This guide is general information, not legal or customs advice. Need help checking your documents before shipping? Send us your invoice and packing list and get a quote within 2 hours.
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