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 (although some countries require an invoice even for 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. Some countries prefer the term “invoice for customs” for no-sale shipments; include the reason (gift, sample, warranty) and a realistic value.
Why Are Commercial Invoices Important for Shipping?
The invoice helps customs verify:
- Parties: full names, addresses, and contact details of buyer/seller
- Goods: specific description, quantity, unit price, total value, weight
- Terms: currency and Incoterms
How customs uses the invoice:
- Determine HS code and classification
- Establish declared value (see valuation)
- Calculate duty (duty basics) and taxes
Canadian Commercial Invoice (CCI)
Importers to Canada can use a Canada Customs Invoice (CCI) or a standard commercial invoice with all required data elements. Download the official form from CBSA and ensure completeness.
Download Canada Customs Invoice (CBSA CI1)
Invoice Requirements for Customs
Include these fields (and keep descriptions specific):
- Invoice date and number
- Shipper/Seller and Receiver/Buyer: full address, contact name, phone/email
- Detailed line items: description, HS code (recommended), quantity, unit value, currency
- Totals: merchandise value, freight, insurance, other charges; indicate CIF where applicable
- Incoterms (e.g., DDP, DAP, EXW)
- Country of origin
- Carrier/mode and tracking number
Commercial Invoice for Import to the USA
Read about new FedEx and UPS processes with regard to required information when shipping to the USA.
- Shipper/Seller and Consignee details (include IRS/EIN where required)
- Specific description, HS code, quantity, unit values and currency
- Country of manufacture
- Incoterms and charges (freight/insurance)
See Importing Guide to the USA for foundational concepts.
Certification of Origin on the Invoice
Origin often determines duty rates and admissibility. Many programs allow the origin certification statement directly on the invoice. We recommend including both the statement and referencing an included certificate.
READ MORE ABOURT CERTIFICATE OF ORIGIN
Commercial Invoice vs Packing List
The packing list supports physical checks and claims. Ensure it mirrors the invoice quantities and itemization.
Paperless Trade (e-Docs)
“Paperless” refers to how the invoice is submitted (carrier 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 is highly recommended, even if not strictly required. It helps customs classify goods accurately and reduces clearance delays. If unsure, consult your receiver or a customs broker. Learn more in our guide to HS codes.
2. What value should I declare on a commercial invoice?
Typically, the declared value should reflect the transaction value — the price actually paid or payable for the goods. For samples, warranty parts, or gifts with no sale, use a reasonable market value and include a note like “no commercial value.” Learn more about declared value and CIF.
3. Is a pro-forma invoice acceptable for customs?
A pro-forma invoice is most often used when there’s no commercial transaction, such as for samples or repairs. However, some countries do not accept the term "proforma invoice." In such cases, the form should be labeled “Invoice for Customs.” Always include a realistic declared value.
4. Where do I attach the commercial invoice on my package?
Place the invoice in a clear plastic pouch or envelope on the outside of Box 1 (for multi-box shipments). Ensure the information matches your packing list. You may not need to attach the invoice if uploaded electronically.
5. Does paperless trade replace the need for a printed invoice?
No. Paperless trade (eDocs) means your invoice is submitted digitally, but a physical copy may still be required in some destinations. Always confirm with your carrier or customs broker.
6. How can I ensure the receiver does not see the invoice?
Using a carrier with paperless trade often serves the purpose of not having to include the invoice with the shipment. However, keep in mind that if not delivery duty paid, the importer may need to access the commercial invoice.
7. What happens if I make a mistake on my commercial invoice?
Errors can cause clearance delays, fines, or valuation disputes. If you realize a mistake after shipping, contact your carrier or customs broker immediately to amend the declaration or resubmit corrected paperwork.
8. Is the Canada Customs Invoice (CCI) the same as a commercial invoice?
The Canada Customs Invoice (CCI) includes all data elements required by the Canada Border Services Agency (CBSA). You can use your own commercial invoice if it includes those fields. Download the CCI form from the official CBSA website.
9. How long should I keep commercial invoices for customs records?
Keep your customs invoices and shipping records for at least five years (for Canada and most major destinations). They may be requested for audits or post-entry reviews.
10. What if the receiver is not the importer?
If you are shipping to an entity other than to the entity you sold to, you should note this on the commercial invoice. Use a format that has as section for both the importer and consignee.
