Commercial Invoice for Exports from China: The Complete 2026 Guide

What a commercial invoice actually is

A commercial invoice is a seller's bill for the goods, issued after the sale is confirmed. It serves three masters at once. For the buyer it is a payment demand and a bookkeeping document. For the freight forwarder it is the basis for the export declaration and the air waybill or bill of lading. For customs in the destination country it is the primary evidence of what the goods are and what they are worth.

Unlike a domestic invoice, an export commercial invoice must also carry the information that lets a foreign authority classify and tax the shipment: the internationally recognised Incoterms rule, the currency of sale, the country of origin, the HS code where required, and full details of shipper and consignee. In Russia and the other EAEU countries (Belarus, Kazakhstan, Kyrgyzstan, Armenia), the importer's declaration is built directly on these details, so an error on the Chinese side propagates straight into the Russian customs file.

Commercial invoice vs proforma invoice

The two documents look almost identical, and forwarders routinely receive the wrong one. A proforma invoice (PI) is issued before the sale: it is a quotation that tells the buyer what the goods will cost, often used to arrange the deposit, open a letter of credit or apply for an import licence. A commercial invoice (CI) is issued after the goods are ready or shipped and states the actual transaction.

Practical differences: the proforma invoice is marked "PROFORMA INVOICE", is not a demand for payment, and its quantities and values can still change. The commercial invoice is marked "COMMERCIAL INVOICE", reflects the real shipped quantities and the real price, and is the document customs use to assess duty. The product description, value and parties on the final CI must match the packing list, the contract and the transport document. If you quoted on a PI in August but shipped in October after a price change, the CI — not the PI — must show the October figure.

A common mistake is presenting a proforma invoice at customs because it was the only document the supplier produced. Some small factories on 1688 issue only a rough PI. A professional forwarder converts this into a proper commercial invoice set before export declaration.

The 18 fields every export commercial invoice needs

A compliant invoice for a China export should include all of the following:

• Title — the words "COMMERCIAL INVOICE" and a unique invoice number with date.
• Seller (shipper) — full legal company name, registered address and contact details, matching the export entity on the declaration.
• Buyer (consignee) — full legal name and address. For DDP shipments this is often the importer of record used by your forwarder.
• Notify party — where different from the consignee.
• Description of goods — plain, specific description of what the product actually is, not a brand slogan.
• HS code — at least the 6-digit international heading; Russian importers usually need the 10-digit EAEU code agreed with their broker.
• Country of origin — "China" (or the actual origin if the goods merely transit China).
• Quantity and unit — pieces, kg, sets, pairs, with the correct unit of measure.
• Unit price and total value — the actual transaction price.
• Currency — USD, RUB, CNY or EUR, stated explicitly.
• Incoterms rule and place — e.g. "DAP Moscow", "FOB Shenzhen", "CIP Almaty", Incoterms 2020.
• Trade terms / payment terms — e.g. 30% deposit, 70% before shipment; letter of credit number if used.
• Net weight and gross weight — consistent with the packing list.
• Number of packages, marks and numbers — carton count and shipping marks.
• Freight and insurance — for CIF/CIP shipments the freight and insurance components, because customs value is assessed on a CIF basis in the EAEU.
• Declaration statement — a signed "we declare the above information true and correct" line.
• Authorised signature and company stamp — many destination authorities still expect an original ink signature and the exporter's chop.

Customs value: why the number you write matters

Customs duty, excise and import VAT in Russia and the EAEU are charged on the customs value of the goods, not on an arbitrary figure. Customs value is normally based on the transaction value — the price actually paid or payable — plus additions such as freight and insurance to the border (for EAEU declarations value is taken on a CIF-equivalent basis). Royalty, packing and certain commissions may also have to be added.

Russian and EAEU customs run risk-profiling systems that compare the declared value per kg or per unit against statistical reference prices for the HS code. A declaration far below the corridor triggers a value-adjustment request, and the importer must prove the price with the contract, bank payment order, supplier price list and export declaration from China. Under-clearance (low-invoicing to dodge duty) is the classic grey-scheme tactic and is exactly what the SPOT digital system and tightened post-audit checks in 2026 are designed to catch.

Writing a low figure on a "double invoice" is illegal in both jurisdictions and exposes the cargo to seizure, fines and a ban on the importer. The compliant route is white customs clearance: one honest invoice, one real contract, duty and VAT paid transparently. It is marginally more expensive on paper and dramatically cheaper when customs ask for proof.

The invoice mistakes that delay shipments most often

• Vague descriptions. "Gift", "samples", "electronics" or "as per contract" tell customs nothing. Write "women's cotton knitted sweaters, 100% cotton" or "lithium-ion power bank 10000 mAh, model X".
• Invoice, packing list and B/L mismatch. Different carton counts, weights or descriptions across the three documents are an automatic red flag. They must reconcile line by line.
• Wrong or missing Incoterms. "EXW factory" with no place, or writing "DDP" while freight is billed separately, creates ambiguity over who is the importer of record and where transport risk passes.
• No HS code or a code chosen to lower duty. Misclassification to a cheaper heading is detected at audit and leads to back duty plus penalty.
• Unit price that does not multiply to the total, or quantities with no unit of measure.
• Shipper name different from the export-declaration entity, a frequent problem when a trading company books but the factory name appears on the invoice.
• Missing origin declaration. For goods that could qualify for preferences (for example a Form A/Form B certificate or the EAEU general system), the invoice and certificate must line up.
• No signature or stamp on a document the destination requires in original.

Documentation set that travels with the invoice

The commercial invoice rarely works alone. For a typical China-to-Russia or EAEU shipment the full paper set is: contract (supply agreement), commercial invoice, packing list, export customs declaration from China, bill of lading / railway SMGS waybill / CMR road waybill / air waybill, and where applicable the certificate of origin, EAC conformity documents, and product-specific certificates (for example fire-safety, telecoms registration or Chestny Znak labelling information).

Issue at least three signed and stamped original invoices and three packing lists; one set travels with the cargo, one is presented to customs, and one is held by the consignee. For rail via Manzhouli or Khorgos the SMGS waybill and the Russian-language invoice/packing details are checked against each other at the border, which is why accurate Russian translations of goods names matter. ChenXin Cargo prepares the bilingual document pack and verifies consistency before the consignment leaves China.

Documentation by destination: Russia, EAEU and Middle East

For Russia, Belarus, Kazakhstan, Kyrgyzstan and Armenia (the EAEU), the invoice feeds a single customs declaration in the importing country; the 10-digit HS code, correct customs value and EAC conformity evidence are decisive. For marketplace cargo to Ozon and Wildberries the importer of record and the invoice details must match the warehouse receiving documents, and labelled categories must show the DataMatrix information.

For the GCC markets (UAE, Saudi Arabia, Qatar and others) a competent commercial invoice, packing list and — depending on product — a certificate of origin are standard, and Saudi Arabia additionally requires SASO/SABER conformity evidence for regulated goods. For Lebanon, Jordan, Egypt and Algeria consular legalisation or an invoice certified by the chamber of commerce may be required; confirming this at booking avoids documents being returned after arrival.

How to prepare a clean invoice before you book

1. Ask the factory for the real product name, material, model, per-piece and per-carton quantities, and net/gross weights.
2. Agree the HS code with your destination broker before printing the invoice.
3. Use the actual transaction value and the correct Incoterms 2020 rule with a named place.
4. Make invoice, packing list, contract and transport document identical on parties, description, quantity, weight and value.
5. Add signature, company stamp and the declaration clause; prepare originals and a PDF set.
6. Send the full pack to your forwarder for a documentation pre-check at least 3 working days before cargo cut-off.

A ten-minute documentation review in China prevents a three-week customs argument on arrival. If you are unsure how to describe a product, which code applies or how to show freight and insurance for customs value, ask your forwarder before issuing the document — corrections on paper are free, corrections at the border are not.