Is a Commercial Invoice mandatory for all exports from India?

Yes. Under the Customs Act, 1962 and FTDR Act, every export shipment must be accompanied by a Commercial Invoice. Customs will not clear goods without it. The invoice must be signed by the exporter or authorized signatory and contain all mandatory details including IEC, HS codes, FOB/CIF value, and destination.

What is the difference between a Commercial Invoice and a Tax Invoice?

A Tax Invoice is issued for domestic GST purposes and contains GSTIN, HSN codes, and tax details. A Commercial Invoice is for international trade and includes IEC, HS codes, incoterms, country of origin, port of shipment, and currency of payment. Both may be issued for the same sale, but customs recognizes only the Commercial Invoice.

Can a freight forwarder or customs broker issue the Commercial Invoice on my behalf?

No. The Commercial Invoice must be issued by the actual exporter (the IEC holder) or their authorized representative with a Power of Attorney. Freight forwarders assist in filing supporting documents but cannot issue the invoice. Falsely crediting the invoice to a forwarder invites penalties up to 50% of invoice value and IEC suspension.

How do I claim RoDTEP or EPCG benefits on my Commercial Invoice?

Mention the scheme code (e.g., RoDTEP or EPCG-12345) and authorization number on the invoice. Ensure the HS code and product match the scheme authorization scope. Attach a certified copy of the DGFT authorization letter. Submit the invoice with the Shipping Bill to customs; benefits are credited to your DGFT rebate account within 90–120 days of customs clearance.

What happens if my Commercial Invoice value does not match the Shipping Bill?

Customs will flag the discrepancy. If the variance exceeds ±10%, goods face detention, physical examination, and a penalty of 10% of invoice value or INR 5,000 (whichever is higher). You must issue a revised invoice or Debit Note and resubmit the Shipping Bill. This delays clearance by 7–15 days. Always reconcile invoice and Shipping Bill values before filing customs documents.

Commercial Invoice / Export Invoice

Learn about Commercial Invoice requirements for Indian exporters. Understand DGFT regulations, mandatory details, RoDTEP benefits, and customs clearance.

Verify active IEC registration with DGFT and check for any suspension or restriction notices affecting your export category.
Gather and validate shipment details including purchase order, packing list, HS classification, and FOB/CIF valuation.
Draft Commercial Invoice on company letterhead with IEC, including all mandatory fields: invoice number, exporter/importer details, product descriptions with HS codes, quantity, pricing, incoterms, and port of shipment.
Apply applicable scheme benefits (RoDTEP, EPCG, Advance Authorization) and attach supporting authorization certificates and compliance documents.
Submit signed Commercial Invoice copies to freight forwarder for filing Shipping Bill (seaports) or Bill of Export (airports) in Customs EDI System with cross-referenced details.

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What is Commercial Invoice / Export Invoice?

A Commercial Invoice (also called Export Invoice) is the primary commercial document that evidences the sale of goods between an exporter and importer across international borders. It serves as proof of the transaction value, product details, payment terms, and delivery conditions. Under Indian export regulations governed by the Customs Act, 1962 and the Foreign Trade (Development and Regulation) Act, 1992 (FTDR Act), the Commercial Invoice is a mandatory document for all export shipments and must accompany the Bill of Lading (B/L) or Air Waybill (AWB).

This invoice differs from a domestic tax invoice as it includes critical international trade information such as Harmonized System (HS) codes, country of origin, incoterms, port of shipment, and consignee details. The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) require Commercial Invoices to be presented during customs clearance to verify export eligibility, duty benefits under schemes like RoDTEP (Remission of Duties or Taxes on Exported Products), and compliance with any applicable export restrictions or licensing requirements.

Pricing

Package	Price	Details
Standard	On request	Including document prep

Process

📋
Verify active IEC registration with DGFT and check for any suspension or restriction notices affecting your export category.
🔍
Gather and validate shipment details including purchase order, packing list, HS classification, and FOB/CIF valuation.
📝
Draft Commercial Invoice on company letterhead with IEC, including all mandatory fields: invoice number, exporter/importer details, product descriptions with HS codes, quantity, pricing, incoterms, and port of shipment.
✅
Apply applicable scheme benefits (RoDTEP, EPCG, Advance Authorization) and attach supporting authorization certificates and compliance documents.
📤
Submit signed Commercial Invoice copies to freight forwarder for filing Shipping Bill (seaports) or Bill of Export (airports) in Customs EDI System with cross-referenced details.

Documents Required

Importer-Exporter Code (IEC) certificate issued by DGFT
Original signed Commercial Invoice (minimum 3 copies)
Purchase Order or sales contract from overseas buyer
Packing List detailing individual items, weights, and dimensions
Certificate of Origin (if required by destination country or for duty benefits)
Shipping Bill acknowledgment or Bill of Export filing confirmation from customs

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Commercial Invoice / Export Invoice

Learn about Commercial Invoice requirements for Indian exporters. Understand DGFT regulations, mandatory details, RoDTEP benefits, and customs clearance.

Verify active IEC registration with DGFT and check for any suspension or restriction notices affecting your export category.

Gather and validate shipment details including purchase order, packing list, HS classification, and FOB/CIF valuation.

Draft Commercial Invoice on company letterhead with IEC, including all mandatory fields: invoice number, exporter/importer details, product descriptions with HS codes, quantity, pricing, incoterms, and port of shipment.

Apply applicable scheme benefits (RoDTEP, EPCG, Advance Authorization) and attach supporting authorization certificates and compliance documents.

Submit signed Commercial Invoice copies to freight forwarder for filing Shipping Bill (seaports) or Bill of Export (airports) in Customs EDI System with cross-referenced details.

Google VerifiedBusiness

500+Export Clients Served

End-to-EndEXIM Support

What is Commercial Invoice / Export Invoice?

Package

Price

Details

Standard

On request

Including document prep

Process

📋

Verify active IEC registration with DGFT and check for any suspension or restriction notices affecting your export category.

🔍

Gather and validate shipment details including purchase order, packing list, HS classification, and FOB/CIF valuation.

📝

✅

Apply applicable scheme benefits (RoDTEP, EPCG, Advance Authorization) and attach supporting authorization certificates and compliance documents.

📤

Submit signed Commercial Invoice copies to freight forwarder for filing Shipping Bill (seaports) or Bill of Export (airports) in Customs EDI System with cross-referenced details.

Documents Required

Importer-Exporter Code (IEC) certificate issued by DGFT

Original signed Commercial Invoice (minimum 3 copies)

Purchase Order or sales contract from overseas buyer

Packing List detailing individual items, weights, and dimensions

Certificate of Origin (if required by destination country or for duty benefits)

Shipping Bill acknowledgment or Bill of Export filing confirmation from customs

Frequently Asked Questions