Commercial Invoice Template for Pakistan

A Commercial Invoice is your key document for international trade in Pakistan, detailing the goods being sold, their prices, and shipping terms between buyer and seller. It acts as both a customs declaration and proof of sale, helping Pakistani authorities calculate import duties and verify trade compliance.

Beyond its role in clearing customs, this document serves as legal evidence of the transaction under Pakistan's Contract Act 1872. Banks require it for processing letters of credit, and businesses use it for inventory tracking, accounting, and tax records. For exporters, it proves the origin of goods to qualify for trade preferences under Pakistan's bilateral agreements.

Use a Commercial Invoice every time you import or export goods through Pakistani customs. This document becomes essential when shipping merchandise internationally, processing letters of credit with banks, or claiming duty drawbacks on exports. Pakistani customs officials require it for all commercial shipments valued over USD 500.

The invoice proves crucial during tax audits, helping demonstrate legitimate business expenses under FBR regulations. It's particularly important when dealing with controlled items like textiles, pharmaceuticals, or technology products that need special clearances. Pakistani exporters also need it to benefit from GSP+ trade privileges with the EU and other preferential trade agreements.

• Commercial Pro Forma Invoice: Used for price quotes and customs valuation before final sale, commonly needed for import permits
• Commercial Invoice For Export: Standard format for Pakistani exports, includes detailed product descriptions and export control information
• International Commercial Invoice: Comprehensive version with additional fields for complex international shipments and special trade agreements
• Consular Invoice For Export: Required for exports to countries demanding consular certification, includes embassy attestation
• Customs Purposes Only Invoice: Simplified format for non-commercial shipments like samples or warranty replacements

• Exporters: Create and issue Commercial Invoices for their international sales, ensuring accurate product details and pricing
• Customs Officials: Review invoices to assess duties, verify trade compliance, and clear goods through Pakistani ports
• Banks: Process trade financing and letters of credit based on invoice details under SBP regulations
• Freight Forwarders: Handle documentation for customs clearance and coordinate with shipping companies
• FBR Officials: Audit invoices for tax compliance and foreign exchange regulations
• Chamber of Commerce: Certify invoices for certain export destinations requiring additional verification

• Basic Details: Gather complete company information, tax registration numbers, and banking details for both parties
• Product Information: List exact descriptions, HS codes, quantities, unit prices, and total values in both PKR and USD
• Shipping Terms: Confirm Incoterms, delivery method, packaging details, and insurance requirements
• Documentation: Prepare export licenses, certificates of origin, and packing lists as supporting documents
• Payment Terms: Specify payment method, currency, and any letter of credit details
• Compliance Check: Verify against FBR guidelines and WeBOC requirements for electronic submission
• Final Review: Our platform ensures all mandatory elements meet Pakistani customs and legal requirements

• Header Information: Complete business names, NTN numbers, addresses, and invoice date as per FBR requirements
• Product Details: Detailed description, HS codes, country of origin, quantity, and unit prices in compliance with SRO 1190(I)/2017
• Financial Terms: Payment method, currency, exchange rate, and bank details following SBP regulations
• Shipping Information: Incoterms, port details, and carrier information per Pakistan Customs Act
• Certifications: Required declarations for export compliance and authenticity
• Signatures: Authorized signatory details with company stamp
• Legal Declarations: Standard texts confirming invoice accuracy and compliance with Pakistani trade laws

While both Commercial Invoices and Invoice Forms handle financial transactions, they serve distinct purposes in Pakistani business. Commercial Invoices are specifically designed for international trade, while standard Invoice Forms typically handle domestic transactions.

• Legal Requirements: Commercial Invoices must comply with customs regulations, FBR guidelines, and international trade laws; domestic Invoice Forms only need to meet local tax requirements
• Information Detail: Commercial Invoices require extensive details like HS codes, country of origin, and Incoterms; Invoice Forms need only basic transaction information
• Currency Handling: Commercial Invoices often show dual currencies and exchange rates as per SBP regulations; Invoice Forms usually use PKR only
• Documentation Chain: Commercial Invoices form part of a larger export/import documentation set; Invoice Forms typically stand alone for accounting purposes
• Regulatory Oversight: Commercial Invoices face scrutiny from customs, banking channels, and trade authorities; Invoice Forms mainly concern tax authorities