A commercial invoice is the document customs authorities use to assess duties and clear your shipment, and the commercial invoice requirements set by U.S. Customs and Border Protection cover who is trading, what is being shipped, what it costs, where it came from, and a signed declaration that all of it is true. Miss any of these and the goods can sit at the port. Miss them in a way that understates duty owed, and the penalties scale with the value of the shipment, not a flat fine.
Who the Parties Are
Every commercial invoice must show the name and complete address of the foreign individual or firm responsible for invoicing the merchandise, typically the manufacturer or seller.1eCFR. 19 CFR 142.6 – Invoice Requirements It must also identify the person to whom the merchandise is sold or shipped.2eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements Physical addresses, not just email or phone. Customs needs to trace transactions to real locations.
Shipments into or out of the European Union also require an Economic Operator Registration and Identification (EORI) number, which is mandatory for all customs operations including import, export, and transit.3European Commission. Economic Operators Registration and Identification Number (EORI) Many countries require VAT identifiers for the same reason.
Each invoice needs a unique invoice number and an issue date. Linking to a purchase order or customer reference creates the audit trail that brokers and financial regulators use to match shipments back to the underlying contract.
What the Goods Are
The product description drives which tariff rate applies, so vague entries create real problems. Each item needs a clear plain-language description together with its grade, quality, and any identifying marks or numbers used by the seller in the country of export.2eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements Skip the internal jargon.
Each product should carry its Harmonized System (HS) code. The HS assigns a six-digit code internationally, and individual countries extend it. The United States uses a 10-digit Harmonized Tariff Schedule (HTS) number for imports and a 10-digit Schedule B number for exports, with the first six digits identical for the same product.4International Trade Administration. Harmonized System (HS) Codes5U.S. Census Bureau. Exporting With Import Classification Numbers The wrong classification means either overpaying duties or triggering enforcement review.
For each line, the invoice must show the quantity in the weights and measures of the country of export or in U.S. weights and measures.2eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements Each line also needs a unit price and extended total value. A customs officer should be able to verify that the physical contents match the electronic data submitted before arrival.
Price, Currency, and Itemized Charges
The invoice must state the purchase price of each item in the currency of the transaction, along with the type of currency used.2eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements If the goods are not being shipped as part of a purchase, the invoice must show the value the seller would have accepted in the ordinary course of trade at wholesale quantities.
All charges on the merchandise must be itemized by name and amount, including freight, insurance, commission, containers, and packing costs. Charges to bring the goods from alongside the carrier at the foreign port of export to the first U.S. port of entry must also be listed.2eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements This matters because CBP assesses duties on transaction value, generally the FOB price, not the full CIF cost. CBP explicitly states that the CIF price is not the value to declare.6U.S. Customs and Border Protection. Duty – Cost Insurance and Freight (CIF) Importers who declare CIF end up paying duty on freight and insurance they didn’t have to.
Any rebates, drawbacks, or bounties allowed on exportation must be itemized separately. So must any goods or services furnished for the production of the merchandise (“assists”) that were not included in the invoice price, such as tooling, molds, or engineering work provided to the manufacturer.2eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements Undisclosed assists are a common underpayment CBP auditors specifically look for.
Incoterms Belong on the Invoice
State the applicable Incoterm, such as FOB, EXW, or CIF, so it is clear which party bears transportation costs and where risk of loss shifts from seller to buyer. Incoterms do not transfer ownership; legal title passes according to the sales contract and applicable law. The Incoterm you pick affects how customs calculates dutiable value, because it determines which costs are bundled into the declared price and which sit as separate line items.
Country of Origin and Ports
The invoice must identify the country where the goods were manufactured. Federal regulations require a single country of origin per invoice line; listing multiple countries on the same line does not satisfy the requirement.7U.S. Customs and Border Protection. Customs Ruling HQ 562223 – Country of Origin on Invoices Origin determines duty rates, eligibility for preferential trade programs, exposure to antidumping or countervailing duties, and in some cases whether the goods can enter at all.
The invoice should also list the port of entry to which the merchandise is destined.2eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements Including the port of loading and final destination port helps customs assess trade agreement eligibility.
The Signed Declaration
An exporter should include a statement certifying that the information is true and reflects the actual price paid, along the lines of: “I declare that all the information contained in this invoice is true and correct.” An authorized representative must sign it, physically or digitally, with their title and the date.8FedEx. Commercial Invoice That signature carries legal weight and exposes both the individual and the company to the penalties described below. Some importing countries also require a company stamp; check destination requirements before shipping.
Format and Language
There is no universal template, but readability is not optional. For U.S. imports, the invoice and all attachments must be in English or include an accurate English translation with enough detail for customs to examine the merchandise and determine duties.2eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements Other countries set their own language rules.
Company letterhead adds credibility. The layout should clearly separate subtotal, taxes or adjustments, and final total. Digital versions should be formatted to prevent unauthorized changes after signing. An invoice rejected for a formatting problem leaves goods sitting at port accumulating daily storage fees.
When a Proforma Invoice Can Stand In
If no commercial invoice is available at the time of entry, a proforma (substitute) invoice may be filed. It must carry enough information for customs to examine the merchandise, determine duties, and verify the statistical data required for entry.9eCFR. 19 CFR 141.83 – Documentation Required Proformas are also used to apply for import licenses, open letters of credit, or arrange pre-shipment inspections. The final commercial invoice must follow within the time frame set by CBP; failing to provide it invites additional scrutiny on later entries.
Extra Fields for Specialized Merchandise
Certain product categories trigger additional invoice requirements. Aluminum imports require the percentage by weight of each metallic element. Ball bearings must specify type, whether radial, and outside diameter. Chemical imports require the Chemical Abstracts Service number. Textile entries may require quota charge statements and style numbers.10eCFR. 19 CFR 141.89 – Additional Invoice Information If your goods fall in a regulated category, review the product-specific rules before preparing the invoice. Missing a technical detail is a common trigger for examination, and gathering the data after arrival compounds the delay.
Keep the Records for Five Years
Filing the invoice does not end your obligations. Any record related to a customs entry, including the commercial invoice and supporting documents, must be retained for five years from the date of entry.11eCFR. 19 CFR 163.4 – Record Retention Period Packing lists, computed value information, and additional documentation specific to the type of merchandise must also be kept.12Legal Information Institute. Appendix to Part 163 – Interim (a)(1)(A) List Importers who cannot produce these during an audit face penalties on top of any duty findings.
What Errors Actually Cost
Under federal law, anyone who enters goods using a materially false or misleading document faces civil penalties that scale with culpability and with the value of the merchandise:13Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence
- Fraud: up to the full domestic value of the merchandise. On a $200,000 shipment, that is a potential $200,000 penalty on top of any unpaid duties.
- Gross negligence: the lesser of the domestic value or four times the unpaid duties and taxes. If the violation did not affect duty assessment, up to 40 percent of the dutiable value.
- Negligence: the lesser of the domestic value or two times the unpaid duties and taxes. If duties were not affected, up to 20 percent of dutiable value.
These are maximums, and CBP has discretion to set actual penalties lower. A negligence finding on a moderately valued shipment can still mean thousands.
Prior Disclosure Cuts the Exposure
If you find an error on a past invoice before CBP opens a formal investigation, prior disclosure can dramatically reduce what you owe. You must identify the specific entries, explain what went wrong, and tender the unpaid duties within 30 days of CBP’s calculation.14eCFR. 19 CFR 162.74 – Prior Disclosure With a valid prior disclosure, the fraud penalty drops to 100 percent of the unpaid duties rather than the full domestic value. For negligence or gross negligence, it drops to just the interest on the unpaid amount.13Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence Merchandise cannot be seized when a prior disclosure qualifies. If you catch your own mistake, file the disclosure; do not hope it goes unnoticed.
The 2026 De Minimis Change
Importers who previously relied on the $800 de minimis threshold to bring in low-value shipments without a formal entry should note that this exemption has been suspended. As of February 2026, duty-free de minimis treatment under 19 U.S.C. 1321 no longer applies to shipments entering through non-postal networks, regardless of value or country of origin.15The White House. Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries Those shipments now attract applicable duties, taxes, and fees. Shipments through the international postal network remain temporarily exempt under a transitional process but are subject to a temporary import surcharge. Practically, far more shipments now need a proper commercial invoice and formal entry documentation than in recent years.