C-5-3- The commercial invoice within the scope of international transactions


The commercial invoice is a tool for international payments like the consular invoice, the proforma invoice or the customs invoice.

5-3-1- The commercial invoice: definition

The commercial invoice is a payment tool used within the context of international transactions. After sending the proforma invoice, which validates the contractual content, the exporter sends the commercial invoice to the importer.

There exists a commercial invoice which has been standardized by the United Nations Layout Key for Trade Documents. As indicated in this commercial invoice, the amount of the goods and their origin allows customs to recover duties and taxes. The commercial invoice is also the tool that allows for the enforcement of insurance rights in case of damage, loss or theft.

It is added to the bundle of documents.

5-3-2- Content of the commercial invoice standardized by the United Nations:

The content of the standardized United Nations invoice is composed of 28 fields which must be carefully populated. We translated it in french.

INVOICE:  FACTURE

1 Exporter   Exportateur
2 Invoice date   Date facture
3 Other references   Autres références
4 Consignee   Destinataire
5 Buyer   Acheteur
6 Notify   Notifier A
7 Sheller's bank   Banque du vendeur
8 Country of origin   Pays d'origine
9 Iban n°   n° de compte
10 Date of disposal   Date de mise a disposition
11 Date of dispatch   Date d'expédition
12 Pre carriage by   Pré transport
13     Identité du moyen de transport
14 Place of receipt   Lieu de réception
15 Place of loading   Lieu de chargement
16 Place of discharge   Lieu de déchargement
17 Place of destination   Lieu de destination
18 Terms of sale   Conditions de vente (incoterms)
19 Terms of payment   Conditions de paiement
19 Currency of payment   Monnaie de paiement
20 Description of goods ( in code and or in full) ful)l
  • Net weight:
  • Quantity:
  • Unit price:
  • Amount:
   Désignation des articles (en code et en clair)
  • Poids net:
  • Quantité:
  • Prix unitaire:
  • Montant:
21 Packing Emballage
22 Feight Fret
23 Other costs Autres coûts
24 Insurance   Assurance
25 Total  amount
  • Total charges
  • Total deductions
   Montant total
  • Montant des frais
  • Total des déductions
26 Total to pay   Total a payer
27 Special information - Visas   Clauses particulières - Visas
28 Place of issue
  • Name:
  • Tel:
  • Ext:
  • Signature:
   Lieu d'établissement
  • nom:
  • tel:
  • poste:
  • signature: