The commercial invoice is required for goods with commercial value and the pro forma invoice for goods without commercial value (e.g. sample or gift shipments). The invoice must be placed in a shipping envelope on the outside of the parcel and must contain the following information:
- Complete importer data if this is not the same as the recipient: name, address, phone number, e-mail address
- Name and address of the dispatcher with phone number and e-mail address
- EORI numbers of the dispatcher, the commercial exporter in the EU and the commercial importer in the UK
- Name and address of the recipient with phone number, e-mail address and contact person
- Delivery address if this differs from the invoice address
- Invoice date, number and location
- Designation and quantity of goods with associated customs tariff numbers and respective values
- Value of goods (with currency specification)
- Delivery condition/incoterm
- GLS parcel number(s)
- Weight (gross/net)
- Declaration of origin
- Company stamp, signature and name in plain text
- UK VAT number when using Incoterm 18 (VAT Registration Scheme)
For each line of the invoice, the following must be indicated:
- All goods tariff numbers (summed)
- The gross and net weight
- The exact description of the goods
- The origin
- The value declaration incl. currency
Three original copies of the invoice (with the stamp and signature of the responsible person) must be handed over to the courier, and an additional one can be placed in the shipping bag on the outside of the parcel.
Items should be grouped by tariff numbers, country of origin and weight. Each item should be accompanied by gross and net weight, value and currency of the goods.
