Commercial invoice requirements for Singapore imports
The commercial invoice is the document the declaration is built from. Most delays we see trace back to an invoice that was adequate for the supplier's accounting and inadequate for a customs declaration.
What the invoice must contain
At minimum a commercial invoice supporting a Singapore import declaration should show: the seller and buyer with full addresses, the invoice number and date, a specific description of each item, quantity and unit of measure, unit price and total, the currency, the Incoterm and named place, the country of origin of the goods, and the gross and net weights. Where the goods have an HS code, including it helps — provided it is correct.
Descriptions that cause trouble
The single biggest source of avoidable delay is a description too vague to classify. These are the ones we see repeatedly:
- "Machine parts" — parts of what, made of what, doing what?
- "Gift items" or "promotional goods" — describes the purpose, not the product.
- "Samples" — a sample of what?
- "Equipment" or "spare parts" without further detail.
- "Electronics" — covers everything from a cable to a controlled radio transmitter.
- Model numbers alone, with no plain-language description of what the item is.
What a good description looks like
A usable description states the article, its material, and its function: "stainless steel centrifugal pump, 5.5 kW, for industrial water transfer" rather than "pump". "Aluminium exhibition booth frame components, unassembled" rather than "display materials". It takes an extra sentence and removes most of the ambiguity that causes queries. If the description would let someone who has never seen the item classify it correctly, it is good enough.
Origin, and where it is not
The country of origin is where the goods were manufactured or substantially transformed. It is not the country the container left from, the seller's country of incorporation, or the location of the warehouse. Goods made in Germany and shipped from a Dubai free zone have German origin. Goods made in China and consolidated in Hong Kong have Chinese origin. Suppliers get this wrong routinely, particularly trading companies who state their own country by habit.
Fixing the invoice before it matters
Every problem on this page is trivially fixable while the goods are still at the supplier and expensive to fix once the shipment has arrived. Ask for the draft invoice before shipment, read it as though you were the person who has to classify the goods from it alone, and send it back if it does not pass. Suppliers reissue invoices without complaint before shipping; after arrival it becomes an amendment on a live declaration.
Official sources
Requirements, rates, and thresholds change. These are the authorities that set them — check the current position with them before acting on anything here.
Last reviewed August 2026. This page explains how the process generally works; it is not advice on your specific shipment, and it does not replace guidance from Singapore Customs, the relevant Competent Authority, or a licensed Declaring Agent.
Questions we get asked about this
My supplier refuses to change the invoice. What now?
That is worth pushing on, because you are the party carrying the consequence of a poor declaration. If the description is genuinely inadequate, a supplementary document describing the goods properly can help, but the invoice itself is the primary record and it is better to get it right.
Does the invoice need to show the HS code?
It is not always mandatory but it is helpful — provided it is right. An incorrect code on an invoice is worse than no code, because it can be carried through without being questioned.
What if the goods are free of charge?
Issue an invoice showing the goods, marked as free of charge, with a stated value for customs purposes and the basis for it. "No commercial value" is not a usable declaration — every consignment has a customs value.
Do I need a packing list as well?
Yes, for anything beyond a single carton. It should reconcile with the invoice and show what is in each package with dimensions and weights. Multi-crate consignments in particular need it, both for the declaration and so the receiving end knows what should have arrived.
More in Singapore import guides
HS codes
How goods get classified, why it matters more than it looks, and who is responsible.
Documentation checklist
Every document a Singapore import may need, and the point at which each has to exist.
Certificates of origin
What certificates of origin do, the two types, and when you actually need one.
Free trade agreements
The agreement network, and an honest account of what it does and does not do for importers.
Wood packaging (ISPM 15)
The treatment standard for wooden packing, and why it holds so many shipments.
Air vs sea freight
How to make the mode decision properly, including the factors that are usually left out.
Related pages
Documentation checklist
Every document a Singapore import may need, and the point at which each has to exist.
HS codes
How goods get classified, why it matters more than it looks, and who is responsible.
CIF value
The value your tax is calculated on, and what belongs in it.
Certificates of origin
What certificates of origin do, the two types, and when you actually need one.
Customs and import coordination
Help understanding what a shipment needs before it clears — permits, declarations, and the information a Declaring Agent will ask for.
Have a shipment that fits this?
Start the guided enquiry and describe it in plain terms. We will tell you what is involved — including if the answer is that you do not need us.