What a commercial invoice is for
A commercial invoice is the document customs authorities use to decide what a shipment is, what it is worth and what duty applies. It travels with international consignments alongside the transport document. Your ordinary sales invoice is usually not sufficient, because it lacks the classification and origin information customs needs.
What it must contain
| Field | Why customs needs it |
|---|---|
| Exporter / shipper details | Who is sending the goods, with tax or EORI-type identifiers where required |
| Consignee details | Who receives them, and their importer identifier |
| Buyer, if different from consignee | Who is actually purchasing — relevant to valuation |
| Invoice number and date | The reference used across the whole shipment |
| Full description of goods | Plain, specific description. “Samples” or “Gift” will delay the shipment |
| Tariff classification code | The HS code that determines the duty rate |
| Country of origin | Where the goods were made — not where they were shipped from |
| Quantity, unit and weight | Net and gross weight, number of packages |
| Unit price and total value | The customs value the duty is calculated on |
| Currency | Named explicitly |
| Incoterms | Who bears carriage, insurance and duty — e.g. EXW, FOB, CIF, DAP, DDP |
| Reason for export | Sale, sample, repair, return — it changes the treatment |
| Declaration and signature | Many destinations require a signed statement that the details are correct |
The mistakes that hold shipments at the border
- Vague descriptions. “Parts”, “samples” and “gift” are the classic causes of delay. Describe what the item actually is and what it is made of.
- Understating value. Declaring a low value to reduce duty is customs fraud, and it also voids your insurance for the difference.
- Missing or guessed HS codes. Look the code up rather than approximating it.
- Confusing origin with dispatch. Goods shipped from a warehouse in one country may originate in another.
- No Incoterm. Leaves it unclear who pays duty, and consignments are refused at delivery over unexpected charges.
- Details that disagree with the transport document. Weights and package counts must match the waybill.
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How it fits with your other documents
- Commercial invoice — the customs and financial description of the shipment.
- Waybill or air waybill — the transport contract and movement record. See the waybill maker guide.
- Packing list — what is physically in each package, for inspection.
- Certificate of origin — where a trade agreement or the destination requires formal proof of origin.
Keep the same reference number across all of them. When a shipment is queried, that is what makes it traceable.
Every destination country sets its own documentary requirements, and they change. Confirm what is needed with your carrier, freight forwarder or the destination customs authority before you ship. The list above is a starting point, not a compliance checklist.
Questions
Is a commercial invoice the same as a normal invoice?
No. A commercial invoice carries the extra information customs needs — tariff codes, country of origin, weights, Incoterms and a declaration. A domestic sales invoice generally has none of these.
Do I need one for a low-value shipment?
Usually yes, even for samples. Thresholds and simplified procedures exist in some places but vary widely. Check with your carrier before assuming a shipment is exempt.
How many copies should I send?
Carriers commonly ask for three, attached to the outside of the consignment in a documents wallet. Your carrier will tell you what the destination requires.
What value should I declare?
The actual transaction value of the goods. Declaring less is customs fraud and invalidates insurance cover for the undeclared portion.
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