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 ship ment 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 com pletely 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 clear ance 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 assis tance 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.