Commercial Invoice Requirements: A Practical Guide
Learn what information must appear on commercial invoices, country-specific requirements, and how to avoid customs delays.
The commercial invoice is the primary document used by customs authorities to assess duties and verify the legitimacy of your shipment. Getting it right is essential for smooth customs clearance.
What Is a Commercial Invoice?
A commercial invoice is a document provided by the seller that describes the goods being shipped and their value. Unlike a proforma invoice (used for quotes), a commercial invoice represents an actual sale.
Required Information
At minimum, your commercial invoice should include: Seller name, address, and contact info. Buyer name, address, and contact info. Invoice number and date. Detailed description of goods. Quantity and unit of measure. Unit price and total value. Currency used. Country of origin for each item. Harmonized System (HS) codes. Payment terms. Incoterms. Shipping details (port to port, carrier).
Country-Specific Requirements
USA: Requires manufacturer name/address if different from seller. Must show if goods are subject to any trade agreements or special programs.
EU: Requires EORI numbers, and for certain goods, additional declarations about compliance with EU regulations.
Canada: Requires exporter and producer information, with special formats for CUSMA (formerly NAFTA) claims.
Best Practices
Be specific in descriptions. "Electronics" isn't enough - "Wireless Bluetooth headphones, model XYZ-100" helps customs classify correctly and speeds clearance.
Values must be accurate and verifiable. Undervaluation is a serious customs violation with significant penalties.
Keep copies. You may need to reference invoices for duty drawback claims, audits, or disputes years later.
Match your invoice to your purchase order and packing list. Discrepancies raise red flags and cause delays.
Common Mistakes
Vague descriptions that don't allow proper classification. Missing country of origin. Incorrect or missing HS codes. Inconsistent values across documents. Missing required declarations or certifications.
