The most important document for international shipping is the most basic: the commercial invoice for customs. Getting it right supports seamless clearance and accurate duties/taxes. This guide explains exactly what to include.
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Commercial Invoice Explained
A commercial invoice contains essential shipment and transaction details used by customs to assess classification, valuation, and admissibility. It goes beyond a standard sales invoice to support cross-border compliance and duty/tax calculation.
Getting it right prevents delays, extra costs, and penalties. Below we cover the fields you should include and country-specific notes for Canada and the USA.
Commercial Invoice is Necessary
A commercial invoice is required for almost all international shipments—including low-value parcels. The only exception is when shipping an envelope with documents. For postal shipments, the equivalent is often a CN-22/23. For no-sale shipments (e.g., samples, warranty parts), a pro-forma invoice or an invoice for customs can be used with a realistic declared value.
Risks of Not Filling It Out Accurately
The commercial invoice is an official declaration. Usually, you cannot ship without it. Inaccuracies can cause inspections, valuation uplifts, refusals, storage fees, and civil penalties.
Pro-Forma Invoice
A pro-forma invoice is issued before shipment and is not a demand for payment. It outlines the intended transaction. The commercial invoice finalizes the sale.
Why Are Commercial Invoices Important for Shipping?
- Parties: full names, addresses, and contact details
- Goods: description, quantity, unit price, total value
- Terms: currency and Incoterms
Canadian Commercial Invoice (CCI)
Importers to Canada can use a Canada Customs Invoice (CCI) or a standard commercial invoice with all required data. Download CCI Form
Invoice Requirements for Customs
- Invoice date and number
- Seller and buyer contact details
- Detailed line items with HS code
- Totals and currency
- Incoterms
- Country of origin
Commercial Invoice for Import to the USA
Read about new FedEx and UPS processes.
Certification of Origin on the Invoice
Origin determines duty rates and admissibility. Include the certification statement directly on the invoice. Learn more about Certificates of Origin.
Commercial Invoice vs Packing List
The packing list supports physical checks and claims. Ensure it mirrors invoice quantities and itemization.
Paperless Trade (e-Docs)
“Paperless” refers to how the invoice is submitted (e-docs), not whether it’s required. Some destinations still require hard copies.
Frequently Asked Questions About Commercial Invoices for Customs
1. Do I need an HS code on my commercial invoice?
Including the Harmonized System (HS) code helps customs classify goods and avoid clearance delays.
2. What value should I declare on a commercial invoice?
Declare the transaction value. For samples or gifts, use a reasonable market value and note “no commercial value.”
3. Is a pro-forma invoice acceptable for customs?
A pro-forma invoice is used for shipments without a sale, such as samples or repairs. Some destinations require labeling it “Invoice for Customs.”
4. Where do I attach the commercial invoice on my package?
Place the invoice in a clear pouch on the outside of Box 1. Ensure it matches your packing list.
5. Does paperless trade replace the need for a printed invoice?
No. Paperless trade means digital submission, but some destinations still require a printed copy.
6. How can I ensure the receiver does not see the invoice?
Use paperless trade options to hide invoices from the consignee, though importers may still need access for duty purposes.
7. What happens if I make a mistake on my commercial invoice?
Contact your carrier or broker immediately to correct errors and avoid delays or fines.
8. Is the Canada Customs Invoice (CCI) the same as a commercial invoice?
The CCI includes all CBSA-required fields. You may use your own invoice if it includes the same information.
9. How long should I keep commercial invoices?
Keep records for at least five years. Customs may request them for audits.
10. What if the receiver is not the importer?
Indicate both importer and consignee if they differ to clarify responsibility for duties and taxes.
