Searching bill of entry vs commercial invoice usually means you need the right document at the right stage of a sale — especially for export. This page explains the differences with a clear table and downloadable examples.

Quick summary

A bill of entry is a pre-sale quotation: it shows what you intend to sell, at what price, and under which terms, but it is not a demand for payment after delivery. A commercial invoice is the formal billing document created when the transaction moves forward — goods shipped or services performed — and it supports payment, accounting, and customs clearance.

Bill of Entry vs commercial invoice — comparison table

Aspect Bill of Entry invoice Commercial invoice
PurposeQuote / offer before saleBill buyer after shipment or delivery
Legal statusNot a tax invoice; not proof of saleBinding billing document for payment
TimingBefore order confirmation or productionAt or after shipment / service completion
CustomsMay support advance approvals; rarely final clearance docPrimary document for customs valuation
PaymentMay request advance depositBalance due per payment terms
Invoice numberBill of Entry no. (BOE-…)Commercial / tax invoice no.
Title on document“Bill of Entry” clearly stated“Commercial Invoice” or “Tax Invoice”
AmendmentsEasy to revise before orderShould match shipped qty; credit notes if wrong

What is a bill of entry?

It is a seller’s good-faith statement of price, description, quantity, and terms so the buyer can approve the deal, open an import license, or arrange advance payment. Learn more in our ultimate guide to bills of entry.

What is a commercial invoice?

It is the invoice used for international trade clearance and accounts receivable. It must match the shipment (weights, values, HS codes) and align with the packing list and transport documents.

When to use which

  • Use a bill of entry when quoting, negotiating MOQ, showing sample pricing, or requesting advance payment before production.
  • Use a commercial invoice when goods leave your warehouse, when the service period ends, or when the buyer’s accounts payable needs an official bill.
  • Export workflow: bill of entry → purchase order → production → commercial invoice + packing list → customs.

Downloadable examples

Download a sample of each document type and customize for your business:

Prepare your import documentation

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Frequently asked questions

No. A bill of entry is a preliminary quotation. A commercial invoice is issued when goods are shipped or services are delivered and is used for payment and customs.

Customs usually requires a commercial invoice for clearance. A bill of entry may be used earlier for licenses or advance approval, but not typically as the final customs document.

Payment is normally made against the commercial invoice (or tax invoice). The bill of entry is used to agree price and terms before shipment.

Often yes: bill of entry for quote and buyer approval, commercial invoice for shipping, customs, and payment.

Yes, it should have a unique bill of entry number (e.g. BOE-2026-001) distinct from your commercial invoice numbering.