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Writing a commercial invoice and packing list: required fields, template points and common errors
The commercial invoice and packing list are the foundation of clearance. The required fields, examples of how to fill them in, and the common errors that delay clearance.
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The commercial invoice states buyer and seller, invoice number and date, delivery term, and for each item the description, HS code, quantity, unit price, total and currency. The packing list states each carton's contents, pieces, gross weight, net weight and dimensions. Description, pieces and weight must match across the two documents.
Information updated: 2026-10-03
Required fields on the commercial invoice
- Seller (exporter) and buyer (importer) names, addresses and contacts
- Invoice number and date
- Delivery term (e.g. FOB Shenzhen, CIF Lagos) and payment method
- For each item: description (Chinese and English), material or spec, HS code, quantity, unit, unit price, total
- Currency and invoice total
- Country of origin
- Imports into Nigeria: Form M number (as the importer requires)
Required fields on the packing list
- Invoice number and buyer and seller details matching the invoice
- Carton numbers or shipping marks
- Description and pieces per carton
- Gross weight, net weight and dimensions per carton, plus total cartons, total weight and total volume
Common errors
| Error | Consequence |
|---|---|
| Vague descriptions such as "goods" or "parts" | Asked for clarification or inspected |
| Piece counts differ between invoice and packing list | Clearance blocked until corrected |
| Value clearly too low | Customs revaluation, back duties and fines |
| Consignee doesn't match the Form M or tax ID registration | Declaration not possible |
| Country of origin missing | Some countries require it to be added |