Commercial invoice 1 2 3 A guide to completing your export commercial invoice A 4 B 5 The commercial invoice (or pro forma invoice) is the customs document you’ll use most often 6 7 when shipping outside the U.S. Filling out export documentation can seem daunting if you’re new to it. Incorrect information is the most common cause for customs delays, so getting it right matters. C D As one of the world’s largest customs brokers, UPS is known for fast, efficient customs clearance, which is why we’ve created this guide to help you avoid delays. It breaks down the form into 1 2 1 2 3 easy-to-understand sections. The two main areas to watch out for are: E F G H I • Description of goods • Goods valuation

Always be accurate in your declaration. State as much as you know about the goods being 1 2 J 4 3 exported. Make sure your documentation clearly communicates the reason for your export. 5 L 6 K 8 7 Don’t worry if you don’t have some of the information at hand like a Harmonized Tariff code 9 1 2 10 or Schedule B number. By choosing UPS, we can help you determine those entries. Explore this guide and uncover some tips from our top compliance experts. Click to see more

Our expert brokerage knowledge combined with UPS logistics will help you master exporting. Find out how to prepare each section of your invoice step-by-step.

A FROM C SHIP TO TIP: Getting the date of sale/transaction Please include full details, including Tax ID, correct is particularly important when goods Please include full details, including Tax ID, contact name, address with postal code and are being purchased under a letter of credit. contact name, address with postal code and country, and phone number (very important). country, and phone number (very important). 4. Invoice number B SHIPMENT DETAILS D SOLD-TO INFORMATION The invoice number is assigned by the 1. Waybill number shipper, if applicable. Please include full details, including Tax ID, The waybill number is the tracking contact name, address with postal code number shown on your shipping label 5. Purchase order number and country, and phone number. (automatically generated when you Purchase order number is assigned create your ship­ment in UPS shipping by the shipper, if applicable. E UNITS/U/M systems). If there is more than one 6. Terms of sale (Incoterms) 1. Units package, this should be the lead, Terms of sale (Incoterms) refers to the Units refers to the quantity of the mer- or first, tracking number. billing terms on the invoice. The terms chandise, i.e., the number of individual items per description type being sent. 2. Shipment ID state who (seller or buyer) is responsible The shipment ID is the 11-digit version for paying various costs — shipping, 2. U/M of the tracking number when using insurance, import tax and duty charges — Abbreviation for Units of Measure, UPS technology to complete the invoice and clarify the point at which the goods whether the items are listed as individ- (i.e., 1YE595012345678901 becomes change ownership. See the Incoterms ual, bundle, roll, etc. Shipment ID E5950123456). section at the end of this guide for more information. 3. Date Not necessarily the date that the ship- 7. Reason for export ment is handed to UPS. This should The shipper will include the reason for be the date the transaction took place export. For example, whether the ship- in the seller’s records. (The date on ment is a sale, a gift, an item for repair, etc. the shipping label should show the date the shipment is handed to UPS.) UPS International Customer Service Center 1-800-782-7892 ups.com/international 4 F DESCRIPTION OF GOODS 2. Discount/Rebate TIP: Include a valuation figure that is Discount/Rebate is the discount This is where you need to provide a detailed com­pletely accurate to your knowledge. or rebate given by the shipper. description of what items are in the package(s). If customs officials at the destination 3. Invoice sub-total country have reason to believe the valua­ The details of the description should include: Invoice sub-total is the total amount tion of your goods is not correct, this can • What it is after any discount or rebate. be a reason for them to hold a package • What materials it’s made of for further investigation. It’s important to 4. Freight • What the item is used for recognize that all materials have an intrin- Freight is the cost to transport sic value, too. For example, even if you’re • What the item’s serial or part number is, the shipment. sending a product sample, your valuation if applicable 5. Insurance should at a minimum represent the cost Insurance is the amount the shipper or For example, an accurate description would of the materials it took to produce it. be: ½ inch diameter carbide steel drill bit for receiver pays to cover the cost of replac- ing the shipment if it is lost or damaged. machining metal, part 123-456. The detailed J ADDITIONAL COMMENTS descriptions you provide are used by the desti­ Indicate if you filed Electronic Export 6. Other nation brokerage department to assess and Information (EEI), or if you wish for UPS to Other is for any other charges placed apply the import country’s duty and tax on file the EEI on your behalf. (EEI is required on the shipment by the shipper (e.g., the goods being sent. when the value at the commodity line level handling charge). G HARMONIZED TARIFF CODE is greater than $2500, or when the shipment 7. Currency OR SCHEDULE B NUMBER requires an export license regardless of value. Currency indicates what currency the See page 7 for more information.) If available, include this to assist the clear­ance values are listed in (e.g., USD, GBP, of your goods. This global system of classifica­ Also add any other information that could be EUR, etc.). tion speeds up exports, reduces delays and useful here. 8. Total invoice amount avoids potential additional fees and charges. Total invoice amount is the total after K DECLARATION STATEMENT, SHIPPER all discounts are taken off and all AND DATE TIP: Don’t worry if you do not know some charges are added up. or all of the Harmonized Tariff codes or A Declaration Statement could be required Schedule B numbers for the goods in your on the invoice for commodities that require 9. Total number of packages shipment. UPS has a team of expert customs a license or license exemption. If applicable, Total number of packages is the number brokers that can provide assis­tance for provide your export license number and type, of packages included in the shipment. you and ensure there is no customs delay. ECCN number if required, or exemption if a 10. Total weight license is not required. Total weight (kg or lbs) is the shipment H COUNTRY OF ORIGIN (CO) weight, including packaging. TIP: If needed, the purpose for the export This is the country where the goods were should be included here in order to ensure ® manufactured or assembled, NOT the country TIP: UPS Paperless Invoice eliminates that your goods are considered appropriately they are being shipped from (e.g., if goods the need for paper commercial invoices during clearance — such as when the goods made in Italy are being shipped from the U.S., by electronically transmitting the data are not being sold but entering a country the CO is Italy, not the U.S.). that UPS uses for customs clearance temporarily for repair or for an event. around the world. This service eliminates I UNIT VALUE/TOTAL VALUE the need to print, match and attach 1. Shipper commercial invoices to shipments. 1. Unit Value Enter your title and signature here. Unit value is the value of the items indi­ If you choose not to use UPS Paperless vidually (e.g., 15 shirts at $10 each, 2. Date Invoice, you’ll need to provide three the unit value is $10). The date you (the shipper) made copies of your commercial invoice with the statement. your shipment: one original and at least 2. Total Value two copies. These must be signed. We Total unit value is the value of all items L FINAL COST/VALUE INFORMATION also recommend you put a copy inside combined (e.g., 15 shirts at $10 each 1. Invoice line total your package (or in one package if have a total value of $150). Invoice line total is the total value of all you’re sending several). 3. Currency contents, excluding packaging, included Currency indicates what currency the in the shipment. values are listed in (e.g., USD, GBP, EUR, etc.).

UPS International Customer Service Center 1-800-782-7892 ups.com/international 5 Certificates of Origin U.S. Certificate of Origin (CO) • The certificate is required to qualify shipments • It is mandatory for export shipments between the U.S., Canada and Mexico for the originating in the U.S. and Puerto Rico to

• Some countries require a Certificate of Origin U.S. DEPARTMENT OF COMMERCE – Economics and Statistics Administration – U.S. CENSUS BUREAU – BUREAU OF EXPORT ADMINISTRATION FORM7525-V(7-18-2003) SHIPPER’S EXPORT DECLARATION OMB No. 0607-0152 reduced or eliminated duty allowed under all destinations 1a. U.S. PRINCIPAL PARTY IN INTEREST (USPPI)(Complete name and address)

ZIP CODE 2. DATE OF EXPORTATION 3. TRANSPORTATION REFERENCE NO.

only for certain types of goods. To check if the b. USPPI’S EIN (IRS) OR ID NO. c. PARTIES TO TRANSACTION Related Non-related NAFTA. except Canada. 4a. ULTIMATE CONSIGNEE (Complete name and address)

US Certificate of Origin country where b. INTERMEDIATE CONSIGNEE (Complete name and address) The undersigned ______Shipments to (Owner or Agent) • A shipment should be valued at greater than: 5a. FORWARDING AGENT (Complete name and address) you’re shipping ______(Name and Address of Shipper) Canada only 5b. FORWARDING AGENT’S EIN (IRS) NO. 6. POINT (STATE) OF ORIGIN OR FTZ NO. 7. COUNTRY OF ULTIMATE DESTINATION

8. LOADING PIER (Vessel only) 9. METHOD OF TRANSPORTATION (Specify) 14. CARRIER IDENTIFICATION CODE 15. SHIPMENT REFERENCE NO. declares that the following mentioned goods shipped on ______on the date ______consigned to: – US$1,000 and be sent to a Mexican destina­ 10. EXPORTING CARRIER 11. PORT OF EXPORT 16. ENTRY NUMBER 17. HAZARDOUS MATERIALS requires a Yes No 12. PORT OF UNLOADING (Vessel and air only) 13. CONTAINERIZED (Vessel only) 18. IN BOND CODE 19. ROUTED EXPORT TRANSACTION require an EEI Yes No Yes No ______20. SCHEDULE B DESCRIPTION OF COMMODITIES (Use columns 22–24) VALUE (U.S. dollars, VIN/PRODUCT NUMBER/ omit cents) are the product of the United States of America. D/F QUANTITY – SHIPPING WEIGHT VEHICLE TITLE NUMBER (Selling price or cost if not tion from Canada or the U.S. SCHEDULE B NUMBER sold) or M SCHEDULE B UNIT(S) (Kilograms) Certificate of (21) (22) (23) (24) (25) (26) NO. OF if the ship­ WEIGHT IN KILOS PKGS MARKS AND NUMBERS DESCRIPTION BOXES GROSS OR CASES Bill of Lading/Air Waybill No.: Origin, please – CAD$2,500 and be sent to a Canadian desti­ ment contains refer to the nation from Mexico or the U.S. licensed com­

27. LICENSE NO./LICENSE EXCEPTION SYMBOL/AUTHORIZATION 28. ECCN (When required)

29. Duly authorized officer or employee The USPPI authorizes the forwarder named above to Clear fields 1 to 19 Country act as forwarding agent for export control and customs purposes. 30. I certify that all statements made and all information contained herein are true and correct and that I have read Clear Fields 20 to 26 – US$2,500 and be sent to a U.S. destination modities, is tran­ and understand the instructions for preparation of this document, set forth in the "Correct Way to Fill Out the Shipper’s Export Declaration." I understand that civil and criminal penalties, including forfeiture and sale, may be imposed for making false or fraudulent statements herein, failing to provide the requested information or for violation of U.S. laws on exportation (13 U.S.C. Sec. 305; 22 U.S.C. Sec. 401; 18 U.S.C. Sec. 1001; 50 U.S.C. App. 2410). Clear Fields 27 to 31 Signature Confidential – Shipper’s Export Declarations (or any successor document) wherever located, shall be exempt from public disclosure unless the Secretary determines that such exemption would be contrary to the Regulations tool national interest (Title 13, Chapter 9, Section 301 (g)). Clear all fields Title Export shipments are subject to inspection by U.S. Customs Service from Canada or Mexico. siting Canada, and/or Office of Export Enforcement. Date 31. AUTHENTICATION (When required)

Sworn to before me Telephone No. (Include Area Code) E-mail address this ______day of ______20______on ups.com or call Signature of Owner or Agent This form may be printed by private parties provided it conforms to the official form. For sale by the Superintendent of Documents, Government Printing Office, Washington, DC 20402, and local Customs District Directors. The "Correct Way to Fill Out the Shipper’s Export or has a license Declaration" is available from the U.S. Census Bureau, Washington, DC 20233. The ______the UPS Interna­ a recognized Chamber of Commerce under the laws of the State of ______, has examined the manufacturer’s invoice or shipper’s affidavit concerning the origin of the merchandise and according to the best of its knowledge and belief, finds that the products TIP: Shipments valued less than those named originated in the United States of North America. exemption. Secretary______Click to see more tional Customer listed previously do not require the NAFTA • UPS online ship- Click to see more Service Center at Certi­ficate of Origin. Instead, include the ping systems and the international forms 1-800-782-7892. following statement in the “Declaration application have simplified the Automated Statement” section of the commercial • You can use this form to authenticate that Export System (AES) process. Fill out the EEI invoice: the country of origin of the merchandise online, then provide a paper copy to UPS. being shipped is the United States. The form “I certify that the goods referenced in this We can file it electronically, or you can access can only be used for goods that were pro­ invoice comply with the origin require­ AESDirect through our online systems, file duced or manufactured in the U.S. ments specified for these goods in the an EEI electronically with the Census Bureau, • Some nations restrict imports from specific North American Free Trade Agreement, and give the AES transaction number to UPS countries. Many limit the quantity of goods and that further processing or assembly (register at aesdirect.census.gov). outside the territories of the parties has that are allowed to be imported, or give NOTE: The U.S. government requires that all not occurred subsequent to processing preference to goods manufactured in certain EEIs be filed electronically prior to export. or assembly in the NAFTA region.” countries. UPS can file electronically on your behalf if we have a Power of Attorney on file for you. • If you ship the same commodity regularly, TIP: This form requires the authorized signa- To obtain a Power of Attorney form, please you can fill out one NAFTA form that provides ture of the local Chamber of Commerce visit ups.com or contact International Customer coverage through one year. Complete the Secretary and the seal of that organization. Service at 1-800-782-7892. blanket period fields on the NAFTA form and give it to UPS. Once you execute a blanket TIP: It is mandatory for the EEI data to NAFTA Certificate of Origin NAFTA Certificate of Origin, the importer is include the exporter’s nine-digit U.S. • Determine whether your product qualifies then entitled to use the certificate to claim Principal Party in Interest (USPPI) tax for a reduction or elimination of duty under NAFTA tariff preference for all products speci­ identification number, also known as the DEPARTMENT OF HOMELAND SECURITY OMB No. 1651-0098 Exp. 08-31-2014 U.S. Customs and Border Protection the North fied on the certificate imported within the NORTH AMERICAN FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN Employer Identification Number (EIN). 19 CFR 181.11, 181.22 1. EXPORTER NAME AND ADDRESS 2. BLANKET PERIOD American Free coverage period. There is no need to com­ FROM The USPPI is the person in the U.S. who TO TAX IDENTIFICATION NUMBER: 3. PRODUCER NAME AND ADDRESS 4. IMPORTER NAME AND ADDRESS Trade Agreement plete a NAFTA Certificate of Origin for each receives the primary benefit, monetary TAX IDENTIFICATION NUMBER: TAX IDENTIFICATION NUMBER: 6. 7. 10. 5. 8. 9. HS TARIFF PREFERENCE COUNTRY subsequent shipment. DESCRIPTION OF GOOD(S) CLASSIFICATION PRODUCER NET COST (NAFTA). For NUMBER CRITERION OF ORIGIN or otherwise, of the export transaction. information regarding eligi­ U.S. Electronic Export TIP: The EEI requires Schedule B numbers bility, contact Information (EEI), formerly with the description of commodities. I CERTIFY THAT: These codes are available at the following • THE INFORMATION ON THIS DOCUMENT IS TRUE AND ACCURATE AND I ASSUME THE RESPONSIBILITY FOR PROVING SUCH your local U.S. REPRESENTATIONS. I UNDERSTAND THAT I AM LIABLE FOR ANY FALSE STATEMENTS OR MATERIAL OMISSIONS MADE ON OR IN CONNECTION WITH THIS DOCUMENT; • I AGREE TO MAINTAIN AND PRESENT UPON REQUEST, DOCUMENTATION NECESSARY TO SUPPORT THIS CERTIFICATE, AND TO INFORM, IN WRITING, ALL PERSONS TO WHOM THE CERTIFICATE WAS GIVEN OF ANY CHANGES THAT COULD AFFECT THE ACCURACY OR VALIDITY OF THIS CERTIFICATE; • THE GOODS ORIGINATED IN THE TERRITORY OF ONE OR MORE OF THE PARTIES, AND COMPLY WITH THE ORIGIN REQUIREMENTS Customs and known as Shipper’s Export site: census.gov/foreign-trade/schedules/ SPECIFIED FOR THOSE GOODS IN THE NORTH AMERICAN FREE TRADE AGREEMENT AND UNLESS SPECIFICALLY EXEMPTED IN ARTICLE 411 OR ANNEX 401, THERE HAS BEEN NO FURTHER PRODUCTION OR ANY OTHER OPERATION OUTSIDE THE TERRITORIES OF THE PARTIES; AND • THIS CERTIFICATE CONSISTS OF PAGES, INCLUDING ALL ATTACHMENTS. 11a. AUTHORIZED SIGNATURE 11b. COMPANY Border Protection b/#search. 11c. NAME 11d. TITLE 11. 11e. DATE 11f. (Voice) (Facsimile) Declaration (SED) TELEPHONE NUMBERS CBP Form 434 (04/11) office. If it quali­ • The EEI is data the U.S. government uses to Click to see more fies, the NAFTA develop export statistics and controls. It is Certificate of required for shipping single commodities Origin form should be used to receive the ben­ valued at more than $2,500 or commodi­ efits of reduced duty. Generally, the importer ties requiring a license or license exemption, benefits from the reduction in duty. regardless of value. UPS International Customer Service Center 1-800-782-7892 ups.com/international 7 Invoice Page 1 From

Tax ID/VAT No.: Waybill Number: Shipment ID:

Contact Name: Date: Company Name:

Address:

Invoice Number (Reference 1):

City State/Province: Purchase Order Number (Reference 2):

Postal Code Country/Territory: Terms of Sale (Incoterm):

Phone: Reason for Export:

Ship To Sold To

Tax ID/VAT No.: Tax ID/VAT Number:

Contact Name: Contact Name:

Company Name: Company Name: Address: Address:

City State/Province: City State/Province:

Postal Code Country/Territory: Postal Code Country/Territory:

Phone: Phone:

Units U/M Description of Goods/Part Number Harmonized Code C/O Unit Value Total Value Currency

Additional Comments : Invoice Line total: ______Discount/Rebate: Invoice Sub-Total: ______Freight: Declaration Statement : Insurance: Other:

Total Invoice amount: Currency Shipper's Signature / Title Date Total Number of Packages: Total Weight:

These items are controlled by the U.S., E.U., & other gov'ts, & authorized for export only to the country of ultimate destination for use by the ultimate consignee or end-user(s) herein identified. They may not be resold, transferred, or otherwise disposed of, to any other country or to any person other than the authorized ultimate consignee or end-user(s), either in their original form or after being incorporated into other items, without first obtaining approval from the U.S., E.U. & other gov'ts, or as otherwise authorized by those gov't's law & regulations.

U.S Certificate of Origin Help Index

U.S. Certificate of Origin

Owner or Agent Name of shipper.

Name and Address of Shipper Address of shipper.

Consigned to The consignee is the person or company who receives the goods for end-use or the person or company listed on the export license.

Marks and Numbers Identify any special marks, codes, numbers and so forth that may appear on your package. Number of Packages Enter the total number of packages, cartons, or containers for this shipment. Weight Enter the shipping weight, including containers, for each commodity with a separate Schedule B Number. This weight does not include carrier equipment. Description Provide a complete description of each commodity being exported. Include what it is, what it is made of, and what it will be used for. Bill of Lading/Air Waybill Number Enter the Bill of Lading or Air Waybill number. If shipping with UPS this is the Shipment ID or Tracking Number of the lead package. PACKING LIST

DATE:20 JUN 2012

SHIPPER CONSIGNEE TAX ID/VAT: TAX ID/VAT: GLASS JOE MARIO ACME ARCADE SUPPLIES BACK TO THE 80'S CLASSIC ARCADE 123 MAIN STREET 1000 GRANVILLE STREET

NASHVILLE, TN VANCOUVER, BC 37206 V6L1V5 US CA 6152222222 6152222222 [email protected]

SHIPMENT INFORMATION SHIPMENT NUMBER: 6720FFTRJD3 ARCADE TOKENS INVOICE NUMBER: PO NUMBER: TOTAL # OF PACKAGES: 1 TOTAL SHIPMENT WEIGHT: 20.0 LBS

PACKAGE INFORMATION PACKAGE: 1TRACKING NUMBER: 1Z6720FF6694635069 PACKAGE WEIGHT: 20.0 LBS

NO. OF UNIT OF DESCRIPTION OF GOODS NOTES UNITS MEASURE Arcade tokens, coins, no monetary value 1 BOX

SHIPPER MEMO: Please handle the box with care. Tokens are heavy and could break the tape on the package. thank you!

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