Having a detailed commercial invoice is really important when making customs declarations. Here is what our Customs Compliance Manager recommends for a good 'customs-ready' commercial invoice.
- Seller : Name, address & VAT reg number
- Consignee: Name, address & VAT reg number
- Buyer (if different from consignee): Name, address & VAT reg number
- Invoice number and date
- Buyer and sellers reference number
- Country of Origin of goods : If there is more than 1 item, I would expect to see the country of origin listed against each item)
- REX statement : When exporting from the EU to the UK, a statement on origin can be made out by the exporter where the value of the consignment is €6000 or less. If the value is above this amount, the EU exporter must have a Registered Exporter Number (REX) and include it in the statement
- Country of destination
- Incoterms : Terms of delivery and payment
- Bank details of seller : name of bank, address, sort code, account number, IBAN
- The number of packages
- Description of goods with commodity code
- Total gross weight and total net weight
- Any licence details or special certificates (e.g. CHED)
At an individual level, each item should be listed with a goods description, commodity code, quantity, unit price and total price with currency code.
Also, the invoice needs to show the full name of the signatory, with the place and date of issue. It must also be signed.