A commercial invoice travels with every shipment from China or Asia and arrives first in any customs review. It is the document that ties the physical goods to the commercial agreement. When the numbers on the invoice do not line up with the purchase order, packing list, or bill of lading, customs can hold the cargo, the freight forwarder can refuse to release it, and the buyer's finance team can delay payment. This is not a paperwork exercise. It is the moment where a sourcing decision becomes a payable decision. The goal is to confirm that the invoice reflects what was ordered, what was packed, and what is actually being shipped, before the container is sealed. The sections below describe what to check, why it matters, and how to record the result so the next decision has a visible trail.

Align the Invoice to the Purchase Order

Start with the purchase order number. The commercial invoice should list the same PO number that the supplier acknowledged and that your procurement system recorded. If the invoice references a different PO, a different style number, or no PO at all, stop the review and ask the supplier to correct it. A mismatched PO number can route the shipment to the wrong buyer record and delay accounts payable approval.

Next, compare the line items. Each product code, description, quantity, and unit price on the invoice should match the PO exactly. If the supplier substituted a material, changed a color, or adjusted the quantity without a revised PO, the invoice is not aligned. Document the variance in your sourcing record and request a revised invoice or a formal deviation before the goods ship. This is the point where a buyer can decide whether the change is acceptable or whether the shipment should be rejected at origin.

• Confirm the PO number matches your procurement system
• Verify each line item: product code, description, quantity, unit price
• Flag any substitution, omission, or quantity change for written approval

Cross-Check the Packing List

The packing list shows what was actually placed in each carton and container. The invoice totals should equal the packing list totals. If the invoice says 10,000 units but the packing list shows 9,800 units, the difference must be explained. A short shipment can mean lost inventory, a production shortfall, or an invoicing error, and each has a different remedy.

Check the gross weight, net weight, and carton counts as well. Customs uses these figures to validate the shipment, and freight charges often depend on weight or volume. If the invoice weight does not match the packing list weight, the forwarder may re-measure the cargo and issue a revised charge. Record the discrepancy and confirm whether the supplier will absorb the cost or pass it through.

• Match invoice totals to packing list totals
• Verify gross weight, net weight, and carton counts
• Document any quantity or weight variance before shipment

Validate Shipment and Logistics Details

The invoice must support the shipment method. If the goods are shipped FOB the Chinese port, the invoice should not include freight or insurance charges that belong on a separate ocean bill. If the goods are shipped DDP to the buyer's warehouse, the invoice should include all landed costs. Mixing terms on the invoice can create confusion at customs and may cause the buyer to pay duties twice.

Confirm the incoterm, destination port, and final delivery address on the invoice. The country of origin must also be correct. If the product is made in China, the invoice should state China as the country of origin. If a component was sourced from another country and assembled in China, the origin marking rules may depend on where substantial transformation occurred. Record the incoterm and origin as stated, and note when specialist input is needed.

• Confirm the incoterm matches the contract terms
• Verify destination port and delivery address
• Check country of origin statement for accuracy

Review Pricing, Currency, and Tax Fields

The total invoice value should equal the sum of the line items plus any additional charges, all in the agreed currency. If the invoice is in USD but the contract was in EUR, or if the exchange rate used differs from the agreed rate, the buyer's finance team may reject the invoice. Currency mismatches can also affect duty calculations at the destination.

Check the tax fields. The invoice should show whether VAT, GST, or export tax is included or excluded. If the supplier added a tax that was not in the contract, the buyer should clarify before payment. Some countries require a separate tax invoice for input credit, and the commercial invoice may need to reference that document. Record the tax treatment as stated and flag any unexpected charges.

• Verify total value equals line items plus charges
• Confirm currency matches the contract
• Check tax fields for unexpected additions

Confirm HS Codes and Product Classification

The commercial invoice often includes a harmonized system code for each product. The HS code on the invoice should match the code used in the buyer's customs entry and the supplier's export filing. If the codes differ, customs may classify the product differently and assess a different duty rate. A mismatch can also signal that the wrong product was shipped.

HS code accuracy depends on the product's technical specifications and the buyer's import requirements. The supplier may assign a code based on their understanding, but the buyer's customs broker or trade compliance team may have a different classification. Record the HS code as stated on the invoice, note any discrepancy, and consult a qualified customs broker or trade specialist before finalizing the shipment. This is not a decision the buyer should make alone.

• Match HS codes to the customs entry and export filing
• Flag any code discrepancy for specialist review
• Record the classification as stated on the invoice

Document the Review and Decide Next Steps

Every check should be recorded in a sourcing decision log. Note the invoice date, the reviewer's name, the PO number, and the result of each comparison. If everything matches, mark the invoice as approved for shipment. If there are variances, record the action taken: revised invoice requested, deviation approved, or shipment held. This log becomes the visible record that supports the next decision, whether that is payment approval, customs clearance, or a supplier corrective action.

The review should happen before the container is sealed, not after it arrives at the destination port. Once the cargo is in transit, correcting an invoice error becomes more expensive and slower. If the supplier cannot provide a corrected invoice before shipment, the buyer may need to decide whether to accept the risk, delay the shipment, or cancel the order. The decision record should capture that choice and the reason behind it.

• Record each check in a sourcing decision log
• Mark the invoice as approved or flag variances
• Complete the review before the container is sealed

Compare the invoice to your PO and packing list, then log the result before the container is sealed.