1. The minimum set
A commercial invoice for goods imported from China into any destination needs at least these elements.
Exporter name, address and contact details.
Consignee name and address.
Invoice number and date.
Goods description, specific enough to classify.
Quantity and unit of measure.
Unit price and line total.
Currency.
Trade term, with the named place.
Country of origin.
Payment terms.
2. The elements destinations add
Beyond the minimum, destination customs authorities add requirements.
Brazil
The importer’s registration number, the INCOTERM, the HS code under the Brazilian nomenclature, and specific value breakdowns including freight and insurance separately.
The EU
The exporter’s EORI-equivalent identification where applicable, the consignee’s VAT number for B2B, and the goods description matching the customs nomenclature.
The Gulf states
Legalization where required, the consignee’s commercial registration number, and for some states, the certificate of origin reference.
The United States
The manufacturer’s identification, and for some products, the country of origin marked on the goods.
India
The IEC number of the importer, and where a preferential claim is made, the certificate of origin reference.
3. The goods description
The single most consequential element.
Too vague, and the destination customs authority cannot classify, so it queries.
Too specific in the wrong way, and the description does not match the certificate of origin or the bill of lading.
The right description matches the customs nomenclature, names the product, and includes the identifying characteristics a classifier needs.
4. The value question
The invoice value should reflect the transaction value.
Where the invoice shows a value that differs from the declared value elsewhere, the discrepancy is queried.
Common problems:
Understated values prepared for one purpose and used for another.
Freight and insurance not shown separately where the destination requires it.
Related-party transactions where the price differs from an arm’s length price.
5. The trade term
The trade term determines what the invoice price includes.
FOB means the price excludes freight and insurance. CIF includes both. DDP includes duty.
Where the invoice states a trade term inconsistent with the value, the customs authority recomputes.
6. Legalization
Where the destination requires a legalized invoice, the invoice content is fixed at the moment of legalization.
Changes after legalization require a new cycle. Prepare correctly first.
7. The consistency requirement
The invoice does not stand alone.
Consignee should match the bill of lading.
Quantity should match the packing list.
Goods description should be consistent with the certificate of origin.
Values should be consistent across all documents.
8. Common errors
Vague description
Classification queries.
Freight and insurance not separated
Required by some destinations.
Trade term inconsistent with the value
Recomputation.
Consignee differing from the bill of lading
Customs discrepancy.
Invoice reissued after legalization
Requires a new legalization cycle.
9. Closing view
The commercial invoice is the document most likely to cause a clearance delay, and almost always for a content reason rather than a formal one.
Getting the goods description and the value breakdown right addresses most of the risk.
*This article is based on destination customs documentary requirements and the consular authentication guidance published by China’s Ministry of Foreign Affairs, updated October 2026. Exporters should confirm requirements with their clearing agent.*