How Does a London Supplier Write a Commercial Invoice That Matches KRA Rules?

A commercial invoice is one of the most important documents required when exporting goods from London or anywhere in the United Kingdom to Kenya. The Kenya Revenue Authority (KRA) uses the commercial invoice as a primary document when assessing customs value, import duty, VAT, Import Declaration Fee (IDF), Railway Development Levy (RDL), and other applicable taxes.

If a commercial invoice is incomplete, inaccurate, or inconsistent with other shipping documents, customs clearance delays, cargo holds, and valuation disputes may occur. For this reason, UK exporters should ensure that their invoices contain all the information required by Kenyan customs authorities.

What Is a Commercial Invoice?

A commercial invoice is a document issued by the seller to the buyer that describes the goods being sold and shipped internationally.

It serves several purposes:

Proof of sale
Customs valuation document
Shipping reference document
Tax assessment document
Import clearance support document

For Kenyan imports, customs authorities rely heavily on the information contained in the commercial invoice.

Information That Should Appear on the Invoice

A London supplier should include the following details:

Seller Information

The invoice should clearly show:

Company name
Business address
Contact details
VAT registration number (if applicable)

Buyer Information

Include:

Importer’s name
Business address
Contact details
KRA PIN (where available)

Invoice Number

Each invoice should have a unique reference number for tracking and customs purposes.

Invoice Date

The date of issue should be clearly stated.

Product Description

Goods should be described accurately and specifically.

Good examples:

Stainless steel kitchen knives
LED ceiling light fittings
Industrial electric motors

Poor examples:

Tools
Parts
Electronics
Mixed goods

Detailed descriptions help customs classify goods correctly.

Quantity of Goods

The invoice should show:

Number of units
Cartons
Pallets
Packages

Quantities should match the packing list.

Unit Price and Total Value

Each product line should show:

Quantity
Unit price
Total line value

For example:

Product	Qty	Unit Price	Total
LED Light Fitting	500	£12	£6,000

This helps customs verify shipment value.

Currency Used

The invoice should clearly indicate the currency used, such as:

GBP (£)
USD ($)
EUR (€)

Currency consistency is important for customs valuation.

Country of Origin

The country where the goods were manufactured should be stated.

Examples:

United Kingdom
Germany
China
Turkey

Country of origin can affect customs treatment and trade documentation requirements.

Incoterms

The agreed shipping terms should be included.

Examples:

EXW (Ex Works)
FOB (Free on Board)
CFR (Cost and Freight)
CIF (Cost, Insurance and Freight)
DDP (Delivered Duty Paid)

Incoterms help determine which costs are included in the customs valuation.

Gross and Net Weight

Where possible, include:

Net weight
Gross weight

These figures should correspond with the packing list and shipping documents.

Commercial Invoice and Packing List Must Match

One of the most common causes of customs delays is inconsistency between documents.

The following information should match across all documents:

Product descriptions
Quantities
Package counts
Weights
Values

Consistency helps speed up customs processing.

Example for a 300 CBM Shipment

Suppose a supplier in London exports:

Five 40ft High Cube containers
300 CBM of cargo
300 product lines

The supplier may issue:

One commercial invoice covering all goods
One consolidated packing list
Supporting shipping documents

The invoice should clearly identify each product line and its value so that customs can accurately assess duties and taxes.

Common Invoice Mistakes

Avoid:

Generic product descriptions
Missing quantities
Missing invoice numbers
Incorrect values
Currency omissions
Inconsistent weights
Differences between invoice and packing list

Such errors can trigger customs queries and delays.

Benefits of a Properly Prepared Invoice

A compliant invoice helps:

Speed up customs clearance
Reduce valuation disputes
Improve duty assessment accuracy
Support pre-arrival processing
Minimize cargo delays

For large commercial shipments, accurate documentation can save significant time and money.

How UK World Cargo Can Help

UK World Cargo assists exporters and importers with:

Commercial invoice guidance
Packing list preparation
Export documentation support
UK warehouse services
Cargo consolidation
Sea freight shipping
Air freight shipping
Container shipping
Customs clearance support

Their team helps ensure that shipping documents are prepared correctly before cargo leaves the United Kingdom.

Final Thoughts

A London supplier should prepare a commercial invoice that clearly identifies the seller, buyer, products, quantities, values, country of origin, and shipping terms. The information must be accurate and consistent with the packing list and other shipping documents. Since KRA uses the commercial invoice to assess customs duties and taxes, proper preparation is essential for smooth clearance of UK exports into Kenya.

For more information or assistance with shipping from the UK to Kenya, please call or WhatsApp:

Abdi Haji
+44 7487 554202

How Does a London Supplier Write a Commercial Invoice That Matches KRA Rules?