Definition: A Freight Invoice is a commercial document issued by a carrier, freight forwarder, or non-vessel operating common carrier (NVOCC) to a shipper, consignee, or their agent, used to itemize the freight charges and related surcharges incurred during international cargo transportation. Its core functions are: to serve as the basis for the shipper to pay freight charges, as a supporting document for customs valuation and dutiable value adjustment during import and export declaration, as evidence for the carrier to confirm the performance of the transport contract and settlement of charges, and as one of the important supporting documents for enterprises to conduct cost accounting, foreign exchange verification and cancellation, and export tax rebate filing.
Definition: A Freight Invoice is a commercial document issued by a carrier, freight forwarder, or non-vessel operating common carrier (NVOCC) to a shipper, consignee, or their agent, used to itemize the freight charges and related surcharges incurred during international cargo transportation. Its core functions are: to serve as the basis for the shipper to pay freight charges, as a supporting document for customs valuation and dutiable value adjustment during import and export declaration, as evidence for the carrier to confirm the performance of the transport contract and settlement of charges, and as one of the important supporting documents for enterprises to conduct cost accounting, foreign exchange verification and cancellation, and export tax rebate filing.
🎯 Purpose
Purpose: A freight invoice is an indispensable settlement and customs clearance document in international trade and logistics. Exporters need it to calculate the cost composition under trade terms such as CIF/FOB and to process export tax rebates; importers need it to prove the actual freight charges of the goods to customs in order to correctly declare the dutiable value (especially when CIF import is involved); carriers/freight forwarders need it as a formal bill for collecting charges from customers; banks may require the submission of a freight invoice in letter of credit settlement to verify document consistency; customs uses it to review the reasonableness and authenticity of freight charges and prevent tax evasion through underreporting. This document runs through the entire process of booking, transportation, customs declaration, settlement, and tax rebate.
Purpose: A freight invoice is an indispensable settlement and customs clearance document in international trade and logistics. Exporters need it to calculate the cost composition under trade terms such as CIF/FOB and to process export tax rebates; importers need it to prove the actual freight charges of the goods to customs in order to correctly declare the dutiable value (especially when CIF import is involved); carriers/freight forwarders need it as a formal bill for collecting charges from customers; banks may require the submission of a freight invoice in letter of credit settlement to verify document consistency; customs uses it to review the reasonableness and authenticity of freight charges and prevent tax evasion through underreporting. This document runs through the entire process of booking, transportation, customs declaration, settlement, and tax rebate.
📋 Key Fields
Invoice Title: It should clearly indicate 'Freight Invoice' or '运费发票', and state the full name, address, contact information, and tax number of the carrier/freight forwarder company. If it is an NVOCC, its NVOCC registration number must also be shown.. 常见错误: It is often mistakenly written as 'Commercial Invoice' or 'Debit Note', resulting in rejection by customs or banks; omission of the company tax number or NVOCC number. Invoice No. & Date: Fill in the unique internal invoice serial number and issuance date of the carrier/freight forwarder. The date should be logically consistent with the transport contract and bill of lading date, and must not be earlier than the booking date or later than the arrival date.. 常见错误: Repeated use of invoice numbers; the date contradicts the bill of lading date, such as the invoice date being several months later than the bill of lading date, triggering customs scrutiny. Shipper: Fill in the full name, address, and contact information of the shipper that actually entrusted the transportation. It should be consistent with the shipper on the bill of lading and customs declaration form. If it is a third-party trader, the actual cargo owner should be indicated.. 常见错误: Abbreviated names or spelling errors; inconsistency with the shipper on the bill of lading, making it impossible to correlate during customs valuation. Consignee/Notify Party: Fill in the full name and address of the consignee or notify party on the bill of lading. If it is an order bill of lading, 'To Order' or the actual cargo receiver's information should be indicated.. 常见错误: Omission of the notify party; the consignee name does not match the bill of lading, affecting customs clearance and charge settlement at the destination port. Vessel/Voyage or Flight No.: Fill in the vessel name and voyage number actually carrying the goods, or the air freight flight number. It should be completely consistent with the transport vehicle information on the bill of lading/air waybill.. 常见错误: Misspelling of the vessel name; missing voyage number or inconsistency with the bill of lading, making it impossible for customs to verify the transport trajectory. B/L No. or AWB No.: Fill in the corresponding bill of lading number or air waybill number to ensure a one-to-one correspondence between the freight invoice and the transport document. If one shipment is split into multiple bills, all relevant numbers must be listed.. 常见错误: Incorrect or omitted document numbers; failure to list corresponding document numbers when multiple shipments are invoiced together, causing verification difficulties. Port of Loading/Discharge: Fill in the full names of the actual port of loading and port of discharge, which should be consistent with the bill of lading. If it is inland transshipment, the final destination and mode of transport must be indicated.. 常见错误: Using port codes instead of full names; the port of loading does not match the bill of lading, such as writing the transshipment port instead of the actual port of loading. Description of Goods & Quantity: Briefly describe the goods name, number of packages, gross weight, volume, or container number. It should be consistent with the bill of lading and customs declaration form so that customs can verify the reasonableness of freight charges.. 常见错误: The description is too general, such as 'General Cargo'; the quantity seriously inconsistent with the bill of lading, raising customs suspicion about the authenticity of freight charges. Freight Charges Breakdown: Itemize ocean freight/air freight, bunker adjustment factor (BAF), currency adjustment factor (CAF), peak season surcharge (PSS), port congestion surcharge, document fees, etc. Each item must indicate the currency and amount.. 常见错误: Only writing the total freight without itemization; mixing surcharges into ocean freight, making it impossible for the importing country's customs to distinguish during valuation. Total Amount: Fill in the total amount of all charge items, which must be consistent with the sum of the details. At the same time, indicate the currency (such as USD, EUR) and the amount in words.. 常见错误: Inconsistency between the amount in figures and the amount in words; currency not indicated or inconsistent with the contract, leading to settlement disputes. Payment Terms: Indicate the freight payment method (prepaid/collect), payment period (such as 30 days), and receiving account information. If settlement is by letter of credit, it must be consistent with the letter of credit terms.. 常见错误: Incorrect labeling of prepaid/collect; failure to indicate the letter of credit number, resulting in bank refusal of payment. Incoterms: Indicate the trade term corresponding to this transportation (such as FOB, CIF, EXW) to clarify the party bearing the freight charges. It should be consistent with the sales contract and customs declaration form.. 常见错误: The trade term is inconsistent with the contract; mistakenly writing FOB under CIF conditions, causing the importer to refuse to pay freight charges. Signature & Stamp: It must be signed by an authorized person of the carrier/freight forwarder and stamped with the company seal or special invoice seal. Electronic invoices must have a verifiable digital signature.. 常见错误: Missing signature or stamp, or use of a photocopy; electronic invoices without a valid digital signature are not accepted by customs. Remarks: Special notes may be indicated, such as 'Freight Prepaid', 'Destination charges to be borne by consignee', or terms required by the letter of credit. Avoid filling in content unrelated to freight charges.. 常见错误: Remarks contradict the main body of the invoice; filling in irrelevant information such as advertising slogans, affecting the seriousness of the document. Exchange Rate & Conversion: If freight is settled in foreign currency but needs to be declared in local currency, the conversion exchange rate and basis (such as the applicable exchange rate of China Customs) should be indicated. The exchange rate date should match the declaration date.. 常见错误: Using an incorrect exchange rate or failing to indicate the source of the exchange rate; incorrect calculation of the converted amount, leading to deviation in the dutiable value.
Invoice Title
It should clearly indicate 'Freight Invoice' or '运费发票', and state the full name, address, contact information, and tax number of the carrier/freight forwarder company. If it is an NVOCC, its NVOCC registration number must also be shown.
⚠️ It is often mistakenly written as 'Commercial Invoice' or 'Debit Note', resulting in rejection by customs or banks; omission of the company tax number or NVOCC number.
Invoice No. & Date
Fill in the unique internal invoice serial number and issuance date of the carrier/freight forwarder. The date should be logically consistent with the transport contract and bill of lading date, and must not be earlier than the booking date or later than the arrival date.
⚠️ Repeated use of invoice numbers; the date contradicts the bill of lading date, such as the invoice date being several months later than the bill of lading date, triggering customs scrutiny.
Shipper
Fill in the full name, address, and contact information of the shipper that actually entrusted the transportation. It should be consistent with the shipper on the bill of lading and customs declaration form. If it is a third-party trader, the actual cargo owner should be indicated.
⚠️ Abbreviated names or spelling errors; inconsistency with the shipper on the bill of lading, making it impossible to correlate during customs valuation.
Consignee/Notify Party
Fill in the full name and address of the consignee or notify party on the bill of lading. If it is an order bill of lading, 'To Order' or the actual cargo receiver's information should be indicated.
⚠️ Omission of the notify party; the consignee name does not match the bill of lading, affecting customs clearance and charge settlement at the destination port.
Vessel/Voyage or Flight No.
Fill in the vessel name and voyage number actually carrying the goods, or the air freight flight number. It should be completely consistent with the transport vehicle information on the bill of lading/air waybill.
⚠️ Misspelling of the vessel name; missing voyage number or inconsistency with the bill of lading, making it impossible for customs to verify the transport trajectory.
B/L No. or AWB No.
Fill in the corresponding bill of lading number or air waybill number to ensure a one-to-one correspondence between the freight invoice and the transport document. If one shipment is split into multiple bills, all relevant numbers must be listed.
⚠️ Incorrect or omitted document numbers; failure to list corresponding document numbers when multiple shipments are invoiced together, causing verification difficulties.
Port of Loading/Discharge
Fill in the full names of the actual port of loading and port of discharge, which should be consistent with the bill of lading. If it is inland transshipment, the final destination and mode of transport must be indicated.
⚠️ Using port codes instead of full names; the port of loading does not match the bill of lading, such as writing the transshipment port instead of the actual port of loading.
Description of Goods & Quantity
Briefly describe the goods name, number of packages, gross weight, volume, or container number. It should be consistent with the bill of lading and customs declaration form so that customs can verify the reasonableness of freight charges.
⚠️ The description is too general, such as 'General Cargo'; the quantity seriously inconsistent with the bill of lading, raising customs suspicion about the authenticity of freight charges.
Freight Charges Breakdown
Itemize ocean freight/air freight, bunker adjustment factor (BAF), currency adjustment factor (CAF), peak season surcharge (PSS), port congestion surcharge, document fees, etc. Each item must indicate the currency and amount.
⚠️ Only writing the total freight without itemization; mixing surcharges into ocean freight, making it impossible for the importing country's customs to distinguish during valuation.
Total Amount
Fill in the total amount of all charge items, which must be consistent with the sum of the details. At the same time, indicate the currency (such as USD, EUR) and the amount in words.
⚠️ Inconsistency between the amount in figures and the amount in words; currency not indicated or inconsistent with the contract, leading to settlement disputes.
Payment Terms
Indicate the freight payment method (prepaid/collect), payment period (such as 30 days), and receiving account information. If settlement is by letter of credit, it must be consistent with the letter of credit terms.
⚠️ Incorrect labeling of prepaid/collect; failure to indicate the letter of credit number, resulting in bank refusal of payment.
Incoterms
Indicate the trade term corresponding to this transportation (such as FOB, CIF, EXW) to clarify the party bearing the freight charges. It should be consistent with the sales contract and customs declaration form.
⚠️ The trade term is inconsistent with the contract; mistakenly writing FOB under CIF conditions, causing the importer to refuse to pay freight charges.
Signature & Stamp
It must be signed by an authorized person of the carrier/freight forwarder and stamped with the company seal or special invoice seal. Electronic invoices must have a verifiable digital signature.
⚠️ Missing signature or stamp, or use of a photocopy; electronic invoices without a valid digital signature are not accepted by customs.
Remarks
Special notes may be indicated, such as 'Freight Prepaid', 'Destination charges to be borne by consignee', or terms required by the letter of credit. Avoid filling in content unrelated to freight charges.
⚠️ Remarks contradict the main body of the invoice; filling in irrelevant information such as advertising slogans, affecting the seriousness of the document.
Exchange Rate & Conversion
If freight is settled in foreign currency but needs to be declared in local currency, the conversion exchange rate and basis (such as the applicable exchange rate of China Customs) should be indicated. The exchange rate date should match the declaration date.
⚠️ Using an incorrect exchange rate or failing to indicate the source of the exchange rate; incorrect calculation of the converted amount, leading to deviation in the dutiable value.
⚠️ Common Mistakes
The invoice title is inconsistent with the carrier/freight forwarder name on the bill of lading and customs declaration form, making it impossible to correlate the transport contract during customs valuation, which may trigger document rejection or inspection. The freight breakdown does not distinguish ocean freight from surcharges, or omits fuel surcharges, etc., making it impossible for the importing country's customs to accurately determine the dutiable value, possibly resulting in a demand for supplementary tax payment. Unclear currency labeling or inconsistency between the amount in figures and the amount in words, causing bank settlement disputes or foreign exchange verification failure, affecting the progress of export tax rebates. Logical contradiction between the invoice date and the bill of lading date, such as the invoice date being earlier than the booking date or several months later than the cargo arrival date, triggering customs doubts about the authenticity of freight charges. Inconsistency between the trade term and the sales contract and customs declaration form, such as writing FOB under CIF conditions, causing confusion about the party bearing freight charges and affecting the importer's foreign exchange payment and customs valuation. Failure to list corresponding bill of lading numbers when multiple shipments are invoiced together, causing difficulties in enterprise verification and making it impossible for customs to check freight charges shipment by shipment. Electronic invoices lacking a verifiable digital signature or seal; some countries' customs do not accept photocopies or scanned copies, resulting in customs clearance delays. Incorrect use of exchange rates or failure to indicate the conversion basis, resulting in deviation in the calculation of dutiable value, which may be deemed by customs as inaccurate declaration.
⚠️ The invoice title is inconsistent with the carrier/freight forwarder name on the bill of lading and customs declaration form, making it impossible to correlate the transport contract during customs valuation, which may trigger document rejection or inspection.
⚠️ The freight breakdown does not distinguish ocean freight from surcharges, or omits fuel surcharges, etc., making it impossible for the importing country's customs to accurately determine the dutiable value, possibly resulting in a demand for supplementary tax payment.
⚠️ Unclear currency labeling or inconsistency between the amount in figures and the amount in words, causing bank settlement disputes or foreign exchange verification failure, affecting the progress of export tax rebates.
⚠️ Logical contradiction between the invoice date and the bill of lading date, such as the invoice date being earlier than the booking date or several months later than the cargo arrival date, triggering customs doubts about the authenticity of freight charges.
⚠️ Inconsistency between the trade term and the sales contract and customs declaration form, such as writing FOB under CIF conditions, causing confusion about the party bearing freight charges and affecting the importer's foreign exchange payment and customs valuation.
⚠️ Failure to list corresponding bill of lading numbers when multiple shipments are invoiced together, causing difficulties in enterprise verification and making it impossible for customs to check freight charges shipment by shipment.
⚠️ Electronic invoices lacking a verifiable digital signature or seal; some countries' customs do not accept photocopies or scanned copies, resulting in customs clearance delays.
⚠️ Incorrect use of exchange rates or failure to indicate the conversion basis, resulting in deviation in the calculation of dutiable value, which may be deemed by customs as inaccurate declaration.
🌍 Country Requirements
United States: U.S. Customs and Border Protection (CBP) requires freight invoices as supporting documents for the import entry summary, especially when goods are imported under CIF or DDP terms. The invoice must clearly itemize freight, insurance, and surcharges, and the amounts should be logically consistent with the bill of lading and commercial invoice. If freight is collect, the actual paying party must be indicated. CBP may require the original freight certificate issued by the carrier. Subject to the latest announcements of U.S. Customs. European Union: Customs authorities of EU member states require freight invoices to determine the dutiable value (CIF value) of imported goods. The invoice must state the freight amount to the EU border in euros or a convertible currency, and distinguish international freight from intra-EU freight. If electronic invoices are used, they must comply with the EU electronic invoicing standard (EN 16931). Some member states require the invoice to be accompanied by a carrier's declaration. Subject to the latest announcements of local customs. Japan: Japan Customs requires freight invoices as attached documents for import declaration (輸入申告), and they must clearly state freight, surcharges, and currency in Japanese or English. If the freight includes a domestic transport segment within Japan, it must be listed separately. The invoice amount must be consistent with the bill of lading and commercial invoice, otherwise correction may be required. Japan Customs has a relatively high acceptance of electronic invoices, but the originals must be retained for inspection. Subject to the latest announcements of Japan Customs. South Korea: Korea Customs Service (KCS) requires freight invoices to assess the dutiable value of imported goods. The invoice must state the amount in Korean won or U.S. dollars and be stamped by the carrier. If freight is collect, proof of payment by the consignee must be provided. Korea Customs scrutinizes the reasonableness of freight charges strictly and may require the transport contract or freight breakdown. Subject to the latest announcements of Korea Customs. Middle East (Saudi Arabia/UAE): Customs authorities in Saudi Arabia and the UAE require freight invoices to be officially stamped by the carrier and to state freight, surcharges, and port of loading/discharge. Saudi Arabia also requires the invoice to be accompanied by an Arabic translation or bilingual version. Dubai Customs in the UAE may require freight invoices to be submitted together with the bill of lading and commercial invoice, with consistent amounts. Subject to the latest announcements of local customs. Brazil: Brazilian Customs (Receita Federal) requires freight invoices as mandatory documents for import declaration (DI), and they must state the freight amount, currency, and carrier's tax number (CNPJ). The invoice must be consistent with the bill of lading and commercial invoice, and the freight must be stated in Brazilian reais or U.S. dollars. Brazilian Customs scrutinizes underreporting of freight strictly and may require proof of freight payment. Subject to the latest announcements of Brazilian Customs. India: Indian Customs requires freight invoices to determine the dutiable value of imported goods, and they must state freight, surcharges, and currency. The invoice must be stamped by the carrier and accompanied by the bill of lading number. If freight is collect, proof of payment by the consignee must be provided. Indian Customs has a dedicated review of the reasonableness of freight charges and may require the transport contract. Subject to the latest announcements of Indian Customs. Russia: Russian Customs requires freight invoices as attached documents for import declaration, and they must state freight, surcharges, and currency in Russian or English. The invoice must be stamped by the carrier and indicate the bill of lading number. If the freight includes a transport segment within Russia, it must be listed separately. Russian Customs scrutinizes the authenticity of freight charges strictly and may require proof of payment. Subject to the latest announcements of Russian Customs.
United States
U.S. Customs and Border Protection (CBP) requires freight invoices as supporting documents for the import entry summary, especially when goods are imported under CIF or DDP terms. The invoice must clearly itemize freight, insurance, and surcharges, and the amounts should be logically consistent with the bill of lading and commercial invoice. If freight is collect, the actual paying party must be indicated. CBP may require the original freight certificate issued by the carrier. Subject to the latest announcements of U.S. Customs.
European Union
Customs authorities of EU member states require freight invoices to determine the dutiable value (CIF value) of imported goods. The invoice must state the freight amount to the EU border in euros or a convertible currency, and distinguish international freight from intra-EU freight. If electronic invoices are used, they must comply with the EU electronic invoicing standard (EN 16931). Some member states require the invoice to be accompanied by a carrier's declaration. Subject to the latest announcements of local customs.
Japan
Japan Customs requires freight invoices as attached documents for import declaration (輸入申告), and they must clearly state freight, surcharges, and currency in Japanese or English. If the freight includes a domestic transport segment within Japan, it must be listed separately. The invoice amount must be consistent with the bill of lading and commercial invoice, otherwise correction may be required. Japan Customs has a relatively high acceptance of electronic invoices, but the originals must be retained for inspection. Subject to the latest announcements of Japan Customs.
South Korea
Korea Customs Service (KCS) requires freight invoices to assess the dutiable value of imported goods. The invoice must state the amount in Korean won or U.S. dollars and be stamped by the carrier. If freight is collect, proof of payment by the consignee must be provided. Korea Customs scrutinizes the reasonableness of freight charges strictly and may require the transport contract or freight breakdown. Subject to the latest announcements of Korea Customs.
Middle East (Saudi Arabia/UAE)
Customs authorities in Saudi Arabia and the UAE require freight invoices to be officially stamped by the carrier and to state freight, surcharges, and port of loading/discharge. Saudi Arabia also requires the invoice to be accompanied by an Arabic translation or bilingual version. Dubai Customs in the UAE may require freight invoices to be submitted together with the bill of lading and commercial invoice, with consistent amounts. Subject to the latest announcements of local customs.
Brazil
Brazilian Customs (Receita Federal) requires freight invoices as mandatory documents for import declaration (DI), and they must state the freight amount, currency, and carrier's tax number (CNPJ). The invoice must be consistent with the bill of lading and commercial invoice, and the freight must be stated in Brazilian reais or U.S. dollars. Brazilian Customs scrutinizes underreporting of freight strictly and may require proof of freight payment. Subject to the latest announcements of Brazilian Customs.
India
Indian Customs requires freight invoices to determine the dutiable value of imported goods, and they must state freight, surcharges, and currency. The invoice must be stamped by the carrier and accompanied by the bill of lading number. If freight is collect, proof of payment by the consignee must be provided. Indian Customs has a dedicated review of the reasonableness of freight charges and may require the transport contract. Subject to the latest announcements of Indian Customs.
Russia
Russian Customs requires freight invoices as attached documents for import declaration, and they must state freight, surcharges, and currency in Russian or English. The invoice must be stamped by the carrier and indicate the bill of lading number. If the freight includes a transport segment within Russia, it must be listed separately. Russian Customs scrutinizes the authenticity of freight charges strictly and may require proof of payment. Subject to the latest announcements of Russian Customs.
❓ FAQ
What is the difference between a freight invoice and a commercial invoice?: A commercial invoice is a goods sales document issued by the exporter to the importer, listing the value of goods, trade terms, etc.; a freight invoice is a transport charge document issued by the carrier/freight forwarder to the shipper/consignee, listing only freight and surcharges. Both must be submitted separately during customs declaration, and customs determines the value of goods and freight separately based on them, which together constitute the dutiable value. Must the original freight invoice be provided during import declaration?: Most countries' customs accept photocopies or electronic versions, but some countries (such as Brazil and Saudi Arabia) require originals stamped by the carrier or certified copies. If it is an electronic invoice, it must have a verifiable digital signature. It is recommended to confirm the destination country's requirements with the customs broker in advance and retain the original for inspection. What should be done if the amount on the freight invoice is inconsistent with the bill of lading?: The carrier/freight forwarder should be contacted immediately to verify and correct it. If it is a clerical error, the invoice must be reissued; if it is due to unlisted surcharges, a detailed breakdown must be supplemented. Inconsistency may lead to customs valuation doubts, supplementary tax payment, or fines. Always ensure that the freight invoice, bill of lading, and commercial invoice are logically consistent. Under CIF terms, who provides the freight invoice?: Under CIF terms, the seller is responsible for arranging transportation and paying freight, so the freight invoice is usually issued by the carrier/freight forwarder entrusted by the seller to the seller. The seller needs to submit the freight invoice when declaring export to prove the freight cost; the importer also needs to provide this invoice during import declaration to determine the dutiable value. Does the freight invoice need to indicate the trade term?: It is recommended to indicate it. The trade term clarifies the party bearing freight charges and helps customs determine whether freight should be included in the dutiable value. For example, under FOB terms, freight is borne by the importer, and freight must be included in the dutiable value during import declaration; under CIF terms, freight is already included in the goods price, but customs may still require the freight invoice for verification. Are electronic freight invoices recognized by customs?: Most developed countries' customs recognize electronic freight invoices that comply with local electronic invoicing standards, but they must have a verifiable digital signature or electronic seal. Some developing countries still require paper originals or certified copies. It is recommended to confirm the destination country's customs regulations in advance and ensure that electronic invoices can be printed and verified. How can a lost freight invoice be reissued?: Contact the carrier/freight forwarder as soon as possible to apply for reissuance. Usually, the bill of lading number, invoice number, and a written application are required. The reissued invoice must indicate 'Reissued' and the original invoice number, and be stamped. If used for customs declaration, ensure that the reissued invoice information is consistent with the original invoice and attach an explanation. How should it be handled if the currency on the freight invoice is inconsistent with the declaration currency?: It must be converted into the declaration currency using the exchange rate applicable under customs regulations, and the conversion exchange rate and basis must be indicated in the remarks column of the invoice. The exchange rate date should match the declaration date. If a non-customs-published exchange rate is used, the conversion basis must be provided. The converted amount must be consistent with the customs declaration form to avoid inaccurate declaration.
Q: What is the difference between a freight invoice and a commercial invoice?
A: A commercial invoice is a goods sales document issued by the exporter to the importer, listing the value of goods, trade terms, etc.; a freight invoice is a transport charge document issued by the carrier/freight forwarder to the shipper/consignee, listing only freight and surcharges. Both must be submitted separately during customs declaration, and customs determines the value of goods and freight separately based on them, which together constitute the dutiable value.
Q: Must the original freight invoice be provided during import declaration?
A: Most countries' customs accept photocopies or electronic versions, but some countries (such as Brazil and Saudi Arabia) require originals stamped by the carrier or certified copies. If it is an electronic invoice, it must have a verifiable digital signature. It is recommended to confirm the destination country's requirements with the customs broker in advance and retain the original for inspection.
Q: What should be done if the amount on the freight invoice is inconsistent with the bill of lading?
A: The carrier/freight forwarder should be contacted immediately to verify and correct it. If it is a clerical error, the invoice must be reissued; if it is due to unlisted surcharges, a detailed breakdown must be supplemented. Inconsistency may lead to customs valuation doubts, supplementary tax payment, or fines. Always ensure that the freight invoice, bill of lading, and commercial invoice are logically consistent.
Q: Under CIF terms, who provides the freight invoice?
A: Under CIF terms, the seller is responsible for arranging transportation and paying freight, so the freight invoice is usually issued by the carrier/freight forwarder entrusted by the seller to the seller. The seller needs to submit the freight invoice when declaring export to prove the freight cost; the importer also needs to provide this invoice during import declaration to determine the dutiable value.
Q: Does the freight invoice need to indicate the trade term?
A: It is recommended to indicate it. The trade term clarifies the party bearing freight charges and helps customs determine whether freight should be included in the dutiable value. For example, under FOB terms, freight is borne by the importer, and freight must be included in the dutiable value during import declaration; under CIF terms, freight is already included in the goods price, but customs may still require the freight invoice for verification.
Q: Are electronic freight invoices recognized by customs?
A: Most developed countries' customs recognize electronic freight invoices that comply with local electronic invoicing standards, but they must have a verifiable digital signature or electronic seal. Some developing countries still require paper originals or certified copies. It is recommended to confirm the destination country's customs regulations in advance and ensure that electronic invoices can be printed and verified.
Q: How can a lost freight invoice be reissued?
A: Contact the carrier/freight forwarder as soon as possible to apply for reissuance. Usually, the bill of lading number, invoice number, and a written application are required. The reissued invoice must indicate 'Reissued' and the original invoice number, and be stamped. If used for customs declaration, ensure that the reissued invoice information is consistent with the original invoice and attach an explanation.
Q: How should it be handled if the currency on the freight invoice is inconsistent with the declaration currency?
A: It must be converted into the declaration currency using the exchange rate applicable under customs regulations, and the conversion exchange rate and basis must be indicated in the remarks column of the invoice. The exchange rate date should match the declaration date. If a non-customs-published exchange rate is used, the conversion basis must be provided. The converted amount must be consistent with the customs declaration form to avoid inaccurate declaration.
📝 Sample
[Freight Invoice - Complete Filling Example]
Invoice Header: Freight Invoice; Carrier/Freight Forwarder: HarborLink Logistics Co., Ltd., Address: Room 1806, Ocean Tower, 88 Haigang Road, Ningbo, Zhejiang, China, Tel: +86-574-8765-4321, Email: billing@harborlink-logistics.com, Tax ID: 91330200MA2XXXXX7A, NVOCC Registration No.: MOC-NV 08866
Invoice Number and Date: Invoice No. HLFI-2026-0915-0087; Invoice Date: 2026-09-15
Shipper/Consignor: Ningbo Sunny Appliance Import & Export Co., Ltd., Address: No. 25 Jinshan Road, Yinzhou District, Ningbo, China, Contact: Ms. Li Na, Tel: +86-574-8899-2211
Consignee/Notify Party: Consignee: To Order; Notify Party: Pacific Home Retail Inc., Address: 1200 Market Street, Los Angeles, CA 90015, USA, Tel: +1-213-555-0188
Vessel/Voyage or Flight No.: Vessel/Voyage: EASTERN STAR / 026E
B/L No./AWB No.: B/L No.: HLNBLA2609157
Port of Loading/Port of Discharge: Port of Loading: Ningbo, China; Port of Discharge: Los Angeles, USA; Final Destination: Los Angeles, CA, USA, Inland Transport Mode: Truck
Cargo Description and Quantity: Electric Kettles & Toasters; 320 CTNS; G.W. 4,860.00 KGS; CBM 28.50; Container No.: HLXU1234567 / 40HQ
Freight Charges Detail:
Ocean Freight: USD 2,850.00
BAF: USD 420.00
CAF: USD 85.00
PSS: USD 300.00
Port Congestion Surcharge: USD 150.00
Document Fee: USD 65.00
AMS Fee: USD 35.00
Total Amount: USD 3,905.00
Total Freight Amount: USD 3,905.00; In Words: US Dollars Three Thousand Nine Hundred and Five Only
Payment Method and Terms: Payment Terms: Freight Prepaid; Payment Deadline: 30 days from invoice date; Beneficiary Account: Bank of China, Ningbo Branch, Account Name: HarborLink Logistics Co., Ltd., USD Account: 4567 8901 2345 6789, SWIFT: BKCHCNBJ950
Trade Terms: Incoterms: FOB Ningbo
Signature and Stamp: Authorized Signature: Chen Wei; Company Stamp: HarborLink Logistics Co., Ltd. Invoice Stamp; E-Signature No.: ESIGN-HL-20260915-7788
Remarks: Freight prepaid. Destination charges, if any, are for consignee account. Please quote invoice number in remittance.
Exchange Rate and Conversion: Exchange Rate: USD/CNY = 7.1350; Basis: China Customs applicable exchange rate for September 2026; Converted Amount: CNY 27,862.18
The above is an example. Actual completion shall be subject to the L/C/contract/importing country requirements.
[Freight Invoice - Complete Filling Example]
Invoice Header: Freight Invoice; Carrier/Freight Forwarder: HarborLink Logistics Co., Ltd., Address: Room 1806, Ocean Tower, 88 Haigang Road, Ningbo, Zhejiang, China, Tel: +86-574-8765-4321, Email: billing@harborlink-logistics.com, Tax ID: 91330200MA2XXXXX7A, NVOCC Registration No.: MOC-NV 08866
Invoice Number and Date: Invoice No. HLFI-2026-0915-0087; Invoice Date: 2026-09-15
Shipper/Consignor: Ningbo Sunny Appliance Import & Export Co., Ltd., Address: No. 25 Jinshan Road, Yinzhou District, Ningbo, China, Contact: Ms. Li Na, Tel: +86-574-8899-2211
Consignee/Notify Party: Consignee: To Order; Notify Party: Pacific Home Retail Inc., Address: 1200 Market Street, Los Angeles, CA 90015, USA, Tel: +1-213-555-0188
Vessel/Voyage or Flight No.: Vessel/Voyage: EASTERN STAR / 026E
B/L No./AWB No.: B/L No.: HLNBLA2609157
Port of Loading/Port of Discharge: Port of Loading: Ningbo, China; Port of Discharge: Los Angeles, USA; Final Destination: Los Angeles, CA, USA, Inland Transport Mode: Truck
Cargo Description and Quantity: Electric Kettles & Toasters; 320 CTNS; G.W. 4,860.00 KGS; CBM 28.50; Container No.: HLXU1234567 / 40HQ
Freight Charges Detail:
Ocean Freight: USD 2,850.00
BAF: USD 420.00
CAF: USD 85.00
PSS: USD 300.00
Port Congestion Surcharge: USD 150.00
Document Fee: USD 65.00
AMS Fee: USD 35.00
Total Amount: USD 3,905.00
Total Freight Amount: USD 3,905.00; In Words: US Dollars Three Thousand Nine Hundred and Five Only
Payment Method and Terms: Payment Terms: Freight Prepaid; Payment Deadline: 30 days from invoice date; Beneficiary Account: Bank of China, Ningbo Branch, Account Name: HarborLink Logistics Co., Ltd., USD Account: 4567 8901 2345 6789, SWIFT: BKCHCNBJ950
Trade Terms: Incoterms: FOB Ningbo
Signature and Stamp: Authorized Signature: Chen Wei; Company Stamp: HarborLink Logistics Co., Ltd. Invoice Stamp; E-Signature No.: ESIGN-HL-20260915-7788
Remarks: Freight prepaid. Destination charges, if any, are for consignee account. Please quote invoice number in remittance.
Exchange Rate and Conversion: Exchange Rate: USD/CNY = 7.1350; Basis: China Customs applicable exchange rate for September 2026; Converted Amount: CNY 27,862.18
The above is an example. Actual completion shall be subject to the L/C/contract/importing country requirements.
📥 Download Word Template
Editable after download. Fill in your company info, convert to PDF or use directly.
⚠️ This page is for reference only. Customs regulations may change; please refer to the latest announcement of local customs brokers or customs authorities.