Commercial Invoice for EU Customs: Anti-Dumping & Countervailing Duty Rules
Quick answer
EU businesses importing goods subject to anti-dumping or countervailing duties must issue a commercial invoice for customs that complies with detailed regulatory requirements. This includes specific headings, product and company details, pricing, quantity, TARIC codes, and declarations to ensure compliance with EU customs and trade defence measures.
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- Commercial invoices for goods subject to anti-dumping or countervailing duties must bear a mandatory heading indicating the nature of the duties.
- Detailed company information, including both the issuer and manufacturer, must be clearly stated.
- Precise product descriptions, technical specifications, and quantities expressed in specific units (e.g., Metric Tons, Watt, number of vehicles) are required.
- Sales terms must include unit price, payment and delivery terms, and any discounts or rebates.
- The relevant TARIC additional code must be indicated to facilitate customs clearance.
- Importer information and signed declarations are mandatory for goods sold under undertakings.
- Non-compliance with these invoice requirements can lead to customs clearance delays, penalties, or rejection of goods.
Who is Affected by These Specific Invoice Requirements?
The obligation to comply with these commercial invoice requirements applies primarily to companies exporting goods to the European Union that are subject to anti-dumping or countervailing duties. This includes exporters of biodiesel from Argentina, crystalline silicon photovoltaic modules and cells from China, new battery electric vehicles from China, citric acid from China, and other goods covered by EU trade defence measures.
These rules apply to the company issuing the commercial invoice, which may be the seller or manufacturer, and the company acting as importer within the EU single market. The requirements ensure transparency and traceability for customs authorities enforcing definitive duties or undertakings under Council Regulation (EU) 2016/1037 and related implementing regulations [1][2][3][4][5][6][7][8].
Mandatory Invoice Heading for Customs Duties and Undertakings
The commercial invoice for customs must include a clear and specific heading reflecting the nature of the duties imposed on the goods. Depending on the applicable measure, the heading should be one of the following:
- ‘COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO COUNTERVAILING DUTIES’ for goods under countervailing duties [1:1][2:1][3:1].
- ‘COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO AN UNDERTAKING’ for goods sold under an undertaking accepted by the European Commission [4:1][5:1][6:1][7:1].
- ‘COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO ANTI-DUMPING AND COUNTERVAILING DUTIES’ for goods subject to both types of duties [8:1].
This heading must be prominently displayed on the invoice to alert customs authorities and ensure the correct application of trade defence duties.
Essential Company and Product Identification Details
The commercial invoice for customs must include precise identification of the companies involved and the product details. Required elements are:
- The name of the company issuing the commercial invoice.
- The name of the company manufacturing the goods (where applicable).
- The commercial invoice number and date of issue.
- The exact plain language description of the goods.
- Technical specifications such as the company product code number (CPC) or product code number (PCN).
- The Combined Nomenclature (CN) code or TARIC code.
- Quantity expressed in units relevant to the product type, for example:
Including these details ensures customs authorities can accurately identify the goods and apply the correct duties and controls.
Sales Terms: Pricing, Payment, and Delivery Clarity
The invoice must clearly describe the terms of sale, including:
- Price per unit, expressed in the relevant measurement unit (e.g., price per Metric Ton, price per Watt, price per vehicle) [1:3][2:3][3:3][4:3][5:3][6:3][7:2][8:3].
- Applicable payment terms.
- Applicable delivery terms.
- Total discounts and rebates granted.
This information is crucial for customs valuation and verifying compliance with trade defence measures. It also supports transparency between trading partners and customs authorities.
Specific Quantity Reporting for Regulated Goods
Quantities must be reported in units appropriate to the product category, as prescribed by the relevant implementing regulation:
- Metric Tons for biodiesel and similar commodities [1:4][2:4][5:4][6:4].
- Watt for photovoltaic modules and cells [4:4][8:4].
- Number of vehicles for new battery electric vehicles [3:4].
Accurate quantity reporting is essential for calculating applicable duties and verifying that the goods match the declared commercial invoice.
The Role of TARIC Codes in Customs Clearance
The commercial invoice for customs must include the TARIC additional code under which the goods are to be customs-cleared at the EU frontier. This code is a critical element of the EU’s integrated tariff system, enabling customs authorities to:
- Identify the product category and applicable duties.
- Apply any trade defence measures such as anti-dumping or countervailing duties.
- Facilitate risk assessment and customs control procedures.
Including the correct TARIC code on the invoice ensures smooth customs clearance and compliance with EU import requirements [1:5][2:5][3:5][4:5][5:5][6:5][8:5].
Importer Information and Declarations for Undertakings
For goods sold under an undertaking accepted by the European Commission, the commercial invoice must include:
- The name of the company acting as importer within the EU to which the invoice is issued directly by the exporting company.
- A signed declaration by the company official issuing the invoice, certifying that the sale is made within the scope and terms of the undertaking and that the information provided is complete and correct.
The declaration wording varies slightly depending on the specific regulation but generally confirms compliance with the undertaking accepted by the European Commission [4:6][5:6][6:6][7:3].
This requirement ensures accountability and traceability for goods benefiting from undertakings, which are alternative trade defence measures to definitive duties.
Consequences of Non-Compliance
Failure to comply with these commercial invoice requirements can have serious implications for EU businesses:
- Customs authorities may delay or refuse clearance of goods lacking the mandatory invoice elements or declarations.
- Incorrect or incomplete commercial invoices can result in inaccurate duty assessment, leading to penalties or additional duties.
- Non-compliance may trigger investigations or audits by customs or trade defence authorities.
- Reputational damage and increased scrutiny in future transactions may occur.
EU importers and exporters should therefore ensure that their commercial invoice for customs fully complies with the applicable anti-dumping and countervailing duty regulations to avoid operational and financial risks.
FAQ
What is required on a commercial invoice for customs?
A commercial invoice for customs must include a specific heading indicating the duty status of the goods, company names (issuer and manufacturer), invoice number and date, TARIC additional code, detailed product description with technical specifications and quantity in prescribed units, sales terms including unit price and payment/delivery terms, and, if applicable, importer details and a signed declaration for undertakings [1:6][4:7][8:6].
What is the difference between a commercial invoice and a customs invoice?
In the EU context, the commercial invoice for customs is a document issued by the exporter that serves as a customs invoice when accompanying goods subject to anti-dumping or countervailing duties. It contains all necessary information for customs clearance and duty assessment. The terms are often used interchangeably, but the commercial invoice for customs specifically refers to invoices meeting EU customs regulatory requirements related to trade defence measures [1:7][4:8].
Is a commercial invoice a customs declaration?
No, a commercial invoice is not a customs declaration itself. It is a supporting document that accompanies the customs declaration and provides detailed information about the goods, their value, and terms of sale, which customs authorities use to verify and assess duties. The customs declaration is a formal submission made by the importer or their agent to the customs authority [1:8][4:9].
What are the requirements for a commercial invoice in the UK?
This article focuses on EU regulations. Requirements in the UK may differ following Brexit and are governed by UK customs law. EU companies trading with the UK should consult the relevant UK authorities for specific commercial invoice requirements. For goods entering the EU, the EU requirements outlined here apply [1:9][4:10].
Next steps
- Confirm whether your goods are subject to anti-dumping or countervailing duties or undertakings under EU trade defence regulations.
- Identify the applicable implementing regulation and required invoice heading for your product.
- Prepare the commercial invoice for customs including all mandatory elements: company names, invoice number and date, TARIC code, detailed product description with technical specifications, quantity in prescribed units, and sales terms.
- If applicable, include the importer’s name and obtain the required signed declaration certifying compliance with the undertaking.
- Submit the commercial invoice alongside your customs declaration to the relevant Member State customs authority to ensure compliance and avoid clearance delays.
Sources
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