Commercial invoices
What customs needs on the invoice, with a filled-in example, and the differences for the US and Canada.
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The commercial invoice is the document customs values your goods from, so it needs to say what was sold, by whom, to whom, for how much, and from where. A domestic sales invoice usually isn't enough. The Department for Business and Trade warns specifically against treating it as a copy of one. Every field below exists because someone at the border needs it to clear the goods or set the duty.
What goes on the invoice
| Invoice number and date | Ties it to the declaration, and dates the sale for exchange rates |
|---|---|
| Seller, buyer, and consignee if different | Identifies the parties and any relationship between them |
| Precise description of the goods | Classification |
| HS code | Speeds classification and the carrier's data. Check how to find it |
| Country of origin for each line | Duty rate, additional duties, marking |
| Quantity and unit of measure | Specific duties, and a check on the price |
| Unit price and line total, and the currency | The start of the customs value |
| Discounts, freight, insurance, other charges shown separately | Decides what's in the dutiable value |
| Incoterms rule and place | Shows who pays what, and what the price includes |
| Gross and net weight, package count and marks | Matches the waybill and the packing list |
| Reason for export if not a sale | Samples, returns and repairs are valued differently |
Show freight and insurance separately, as the UK export guidance says. If you aren't selling the goods, state a value for customs, and don't write "no commercial value". Value for customs is the subject of its own page.
A filled-in line that adds up
The companies and prices here are invented.
Commercial invoice 2026-1184, 5 November 2026. Seller: Harbour Kitchenware Ltd, Bristol, UK. Buyer and consignee: Lake Street Home Inc, Chicago, IL, USA. Terms: DAP Lake Street Home warehouse, Chicago, Incoterms 2020. Port of entry: Chicago, IL. Line 1: 240 pieces, hand-thrown stoneware coffee mugs, 350 ml, for table use. HS 6912.00. Origin: United Kingdom. Unit price GBP 8.50. Total GBP 2,040.00. Line 2: 60 sets, beech wood serving boards, 3 per set. HS 4419.90. Origin: Portugal. Unit price GBP 22.00. Total GBP 1,320.00. Goods total GBP 3,360.00. Freight and insurance to Chicago GBP 410.00. Invoice total GBP 3,770.00. Payment: 30 days net. 14 cartons, gross 298 kg, net 261 kg, marks LS-1184 / 1 to 14.
That's 240 x 8.50 = 2,040, and 60 x 22 = 1,320. The goods come to 3,360, and adding 410 gives 3,770. Each line has its own origin, because that's what a US entry will ask for. Separating freight here gives a US dutiable value without the international leg, and the import duty calculator will show what that value owes.
Country rules that go beyond the general list
United States. A commercial invoice has to be filed for each shipment that isn't exempt, and 19 CFR 141.86 lists the content. It's more than most sellers expect: the port of entry, the grade or quality, all charges itemised by name and amount, any rebates, the country of origin, and assists such as dies and moulds not included in the price. The invoice has to be in English, or carry an accurate English translation.
Canada. You can use a commercial invoice with the Appendix A information, a commercial invoice plus form CI1, or a completed CI1 by itself. It must be in English or French. CBSA can ask for supporting documents, and allows seven days to supply them.
Other markets. Some require certification by a chamber of commerce or embassy, specific declaration wording, or an invoice in the local language. Ask your buyer, or check the country guide.
Proforma against commercial
A proforma invoice is a quote: it goes out before the sale and doesn't demand payment. A commercial invoice records the sale itself. When there's no commercial invoice, for instance with samples, a proforma stating the value can do the job, and it's what the US calls a pro forma under 19 CFR 141.85. The proforma invoice generator builds one with these fields.
If the figures here are ever wrong, see common invoice mistakes. The rules on digital copies are on electronic commercial invoices.
Frequently asked questions
Does the invoice have to be signed?
It depends on the destination and on who else reads it. A letter of credit or a specific market may want a signature. In the US, CBP ruled in H328583 that a commercial invoice needn't be signed, and a copy other than a photostat carries a declaration that it's a true copy.
Can one invoice cover several shipments?
Keep it to one invoice per shipment where you can. If goods on one invoice are split across shipments, each entry needs to show which quantities it covers.
Sources
- Department for Business and Trade: How to create a commercial invoice for export, checked 5 November 2026
- GOV.UK: Export goods from the UK, step by step, checked 5 November 2026
- eCFR: 19 CFR 141.83, type of invoice required, checked 5 November 2026
- eCFR: 19 CFR 141.86, contents of invoices, checked 5 November 2026
- CBP: Ruling H328583, computer generated invoice, 14 December 2023, checked 5 November 2026
- CBSA: Memorandum D1-4-1, invoice requirements, checked 5 November 2026