Commercial Invoice Template
A properly completed commercial invoice is the foundation of every customs clearance. Learn what fields are required, how to value goods correctly, and what mistakes to avoid.
Commercial Invoice Template
The commercial invoice is the primary document customs authorities use to assess duties and verify the legitimacy of an international shipment.
What is a Commercial Invoice?
A commercial invoice is an official document issued by the seller (exporter) to the buyer (importer) that details the transaction between them. For customs purposes, it is the primary document used by CBP (US Customs and Border Protection) to: determine the applicable customs value, calculate import duties and taxes, verify the country of origin, and confirm the accuracy of the shipment declaration. Unlike a pro-forma invoice (used for quotations), a commercial invoice represents an actual sale and must reflect the true transaction value.
Required Fields for US Customs
A commercial invoice for US import must include: Seller/Exporter full legal name, address, and country; Buyer/Importer full legal name and address; Invoice date and invoice number; Detailed description of goods (not generic — must match HTS classification); Country of Origin for each item; Quantity and unit of measure; Unit price and total price per item; Currency of transaction; Total invoice value; Incoterm (e.g., FOB Shanghai, CIF Los Angeles); Port of lading and estimated shipment date; Payment terms; Any assists (materials, tools, or services provided by the buyer to the seller at reduced or no cost must be declared).
How to Value Goods Correctly
The customs value for US imports is typically the transaction value — the price actually paid or payable for the goods when sold for exportation to the US. Do not undervalue goods to reduce duties — this is customs fraud and can result in seizure, fines, and importer penalties. Related-party transactions (between affiliated companies) require a transfer pricing study or an alternative valuation method. Assists — if you supply the manufacturer with any materials, molds, or tools — must be added to the declared value. Royalties paid to the seller or condition of sale must also be included.
Common Mistakes That Cause Delays
Undervaluation or 'low-value' invoices — CBP will flag shipments where the declared value is significantly below market price. Generic descriptions like 'auto parts' or 'clothing' — you must be specific: '100 units of stainless steel bolts M8x20mm' or '50 men's 100% cotton woven shirts'. Incorrect country of origin — especially important for Chinese goods subject to Section 301 tariffs; origin must match actual manufacturing origin. Missing currency — all values must specify the currency. Multiple invoices for one shipment — if goods are from multiple suppliers, each needs its own invoice.
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