What is the commercial invoice for shipping? It is a document that an exporter issues to record the goods, value, and transaction details of an international shipment. Customs authorities use it to identify the goods, review their declared value, and assess applicable duties and taxes.
For importers buying from China, accurate invoice details help avoid customs questions, document corrections, and unnecessary clearance delays.
Proforma invoice vs commercial invoice: what's the difference?
A proforma invoice (PI) outlines a proposed transaction before the sale is finalized. It usually lists the products, quantities, estimated prices, and payment terms.
A commercial invoice records the actual sale and provides shipment details for customs clearance.
| Proforma Invoice | Commercial Invoice |
|---|---|
| Outlines a proposed transaction | Records a sale or supports non-sale customs declarations |
| Shows estimated prices and terms | Shows agreed prices and transaction details |
| Helps buyers review an order | Supports customs declarations and import clearance |
For free samples and other non-sale shipments, customs authorities or carriers may accept a proforma invoice, depending on the destination’s requirements.
Learn more in our Proforma vs. Commercial Invoice Guide.Commercial Invoice for Samples: How to Declare Free Goods
Sending free product samples from China? You may still need a commercial invoice or pro forma invoice for customs clearance.
No commercial value does not mean zero customs value. The recipient may pay nothing, but customs still needs a reasonable value to assess the goods.
What Should a Sample Invoice Include?
- Shipper and recipient details
- Clear product description and quantity
- Country of origin and HS code, where required
- Reason for shipment: Free samples — not for resale
- Realistic unit value and total value, with currency
- Shipping terms and other required shipment details
How to State "No Commercial Value"
You can use this wording when it accurately describes the shipment:
“Free samples — no commercial transaction. Value declared for customs purposes only.”
Do not enter a zero value simply because the samples are free. Use a reasonable, supportable customs value.
Example: Free Samples Sent from China
| Invoice Field | Example |
|---|---|
| Description | Cotton fabric swatches |
| Quantity | 5 sets |
| Unit value | USD 4.00 |
| Total declared value | USD 20.00 |
| Reason for export | Free samples — not for resale |
| Invoice note | Value for customs purposes only |
Illustrative example only. The declared value must reflect the actual goods and applicable customs valuation rules.
Sample shipments are often part of supplier evaluation. Accurate records also support better supply chain planning.How to Fill Out a Commercial Invoice
Your Chinese supplier or exporter normally prepares the commercial invoice. Before shipment, check these details:
- Seller and buyer: Include full company names, addresses, and relevant contact information. Add importer or consignee details if they differ.
- Invoice number and date: Include the invoice number, issue date, and full details of the shipper and consignee.
- Product description: Identify each product clearly, including material, model, or intended use where relevant.
- Quantity and value: Show the quantity, unit price, total value, and currency for each product.
- Country of origin: State where the goods originate, which may differ from the shipping country.
- HS code: Include the appropriate product classification where required.
- Shipping and trade details: Add applicable Incoterms, reason for export, and other information required by the destination or carrier.
Check the invoice against the packing list and other shipping documents. Product descriptions, quantities, and shipment details should remain consistent.
Commercial Invoice for Samples
Importers often request product samples from Chinese manufacturers before placing a larger order. These shipments still need accurate customs documentation, even when the supplier provides the goods free of charge.
Paid Samples
If you purchase samples, the commercial invoice should show the actual transaction value, quantity, product description, and currency.
Free Samples
For free samples, your supplier may prepare a commercial or proforma invoice according to the destination’s customs requirements and the carrier’s rules.
Do not automatically declare free samples at zero value. Customs authorities may require a supportable value even when no payment takes place.
For example, if a Chinese manufacturer sends five stainless steel product samples for evaluation, the invoice should identify the products rather than simply state “samples.”
The supplier can also add a statement such as:
Free samples for evaluation, not for resale. Value declared for customs purposes only.
This wording explains the shipment’s purpose but does not remove customs valuation requirements or guarantee a duty exemption.
Commercial invoice sample
The example below shows how to organize a commercial invoice for international shipping.
Use this sample as a reference when reviewing your Chinese supplier’s invoice. The format may vary, but the details must accurately reflect your shipment and meet the destination’s customs requirements.
Conclusion
Incorrect invoices can delay customs clearance. ASLG can help coordinate shipping documentation and customs-related requirements. Explore our customs clearance and brokerage services for more information.
