A commercial invoice is the seller's bill for the goods, and it is the document customs uses to decide what you are importing, where it was made and how much duty you owe. A usable commercial invoice template has the same core fields everywhere: seller, buyer and consignee, a detailed description of the goods with an HS code, quantities and weights, unit and total prices in a stated currency, the terms of sale, any extra charges, the country of origin, and a signed declaration.
If one of those fields is vague or missing, the shipment can sit at the port while a broker chases the supplier for a corrected copy. This guide walks through the template field by field, shows a filled example, and explains what US and Canadian customs require on top of the basics.
What a Commercial Invoice Does in a Shipment
The commercial invoice is a legal document between the exporter and the buyer that states what is being sold and what the buyer will pay. According to the US International Trade Administration, it is also the document customs officials in the buyer's country use to assess import duties and taxes, and it is sometimes used for foreign exchange purposes.
That double role is why the invoice matters more than an ordinary sales bill. Customs reads it as a declaration of value, origin and identity, so every line has to be accurate enough to classify and price the goods.
Most countries accept the seller's own invoice layout as long as all the pertinent information is there. A few require a specific form, and governments that use the invoice to control imports can set its content, the number of copies and the language. Before you ship to a new market, check that country's rules rather than assuming one layout works everywhere.
Commercial Invoice vs Proforma Invoice
A proforma invoice comes first. The International Trade Administration describes it as a quotation prepared in the format of an invoice, sent before the shipment so the buyer knows exactly what they are agreeing to. The buyer uses it to apply for an import license, open a letter of credit or arrange funds, and it should be clearly marked "pro forma invoice".
A proforma is not used for payment. Once the deal is confirmed and the goods are ready, its contents carry over into the final commercial invoice, which is the version that travels with the shipment and clears customs.
The practical rule: quote on a proforma, ship on a commercial invoice. If the two disagree on quantity, price or terms, fix the commercial invoice before it goes to the broker, because customs only sees the final one.
The packing list is the other document people confuse with it. The trade.gov export guide is clear that a packing list can serve as a conforming document but is not a substitute for a commercial invoice.
Commercial Invoice Template: The Fields in Order
Here is a filled example for a sea freight shipment of cotton T-shirts from China to the United States. The company names are invented; the structure is what matters.
| Field | What to write | Example |
|---|---|---|
| Invoice number and date | Your unique reference and issue date | INV-2026-0418, 2 October 2026 |
| Seller / exporter | Legal name, full address, contact | Ningbo Coastal Garments Co., Ningbo, China |
| Buyer (sold to) | The party paying for the goods | Harbor Street Apparel LLC, Portland, OR |
| Consignee (ship to) | Where the goods are delivered | Harbor Street warehouse, Tacoma, WA |
| Description | Name, grade, material, model, marks | Men's knitted T-shirts, 100% cotton, style HS-220 |
| HS code | The tariff classification | 6109.10 |
| Quantity and weight | Units, net and gross weight | 4,800 pcs, 1,150 kg net, 1,320 kg gross |
| Unit and total price | Per unit and line total, with currency | USD 2.40, USD 11,520.00 |
| Terms of sale | The Incoterm and named place | FOB Ningbo |
| Charges | Freight, insurance, packing if billed | Not included (FOB) |
| Country of origin | Where the goods were made | China |
| Declaration and signature | Statement that the invoice is true | Signed by the export manager |
The sections below explain what customs checks in each group.
Seller, Buyer and Consignee
Write full legal names and complete addresses for each party. The seller is the company selling the goods, the buyer is the party paying, and the consignee is the party the goods are shipped to. They are often different: a retailer may buy goods that go straight to a third-party warehouse.
US regulations ask for the time and place of the sale and the people on both sides of it. Canada's Memorandum D1-4-1 separates the consignee, meaning the party the goods are shipped to under the sales contract, from the purchaser, the last known entity the goods were sold to.
Add a reference field for the buyer's purchase order number. It costs nothing and lets a broker match the invoice to the right order in seconds.
Description of Goods and HS Code
The description is where most invoices fail. Under 19 CFR 141.86, a US invoice needs a detailed description of the merchandise, including the name each item is known by, its grade or quality, and the marks, numbers and symbols under which it is sold in the country of export.
"Clothing" or "parts" tells customs nothing. "Men's knitted T-shirts, 100% cotton, style HS-220" lets an officer classify the goods without opening the container.
The HS code is not always mandatory, but it helps. The International Trade Administration notes that adding the Harmonized System code can speed up export clearance and helps import clearance in the buyer's country, because the code is a universal description for duty and tax purposes. UPS goes further in its invoice guide and recommends a tariff code for every commodity shipped internationally.
Quantity, Weight and Package Marks
State quantities in units buyers and customs both recognise, then add net and gross weight. US rules accept the weights and measures of the shipping country or of the United States.
Leaving weight out is an expensive mistake. If the invoice does not show the weight or measure customs needs to calculate duty, the consignee pays for the goods to be weighed or measured before CBP releases them.
Each invoice also has to state in adequate detail what is inside each individual package, and give the marks and numbers of the packages. On a mixed container that usually means a line per carton range, matching the packing list exactly.
Price, Currency and Terms of Sale
Give the purchase price of each item in the currency of the purchase, then the line total and the invoice total. If goods are shipped without a sale, such as samples or replacements, US rules still require a value per item, based on what the goods would sell for in the ordinary course of trade.
Discounts belong on the invoice too. US regulations require every discount from a list or base price to be set out in detail for each class of goods, so a hidden rebate is a compliance problem, not a favour.
The terms of sale tell customs which costs are already in the price. FOB, CIF and DDP each shift freight and insurance differently, which changes the value duty is calculated on. If the Incoterm is unclear, our guide to Incoterms for importers explains what each one includes.
Freight, Insurance and Other Charges
US rules ask for all charges on the merchandise itemised by name and amount: freight, insurance, commission, cases, containers, coverings and packing. Packing and inland freight to the port of export do not need separate amounts if they are already in the price and the invoice says so.
Two items are easy to forget. Rebates, drawbacks and bounties allowed on export must be itemised separately. So must assists, meaning goods or services the buyer supplied for production that are not in the invoice price, such as dies, molds, tools or engineering work. An importer who sent a supplier a mould for free still has to declare it.
Where any required detail does not fit on the original invoice, it can go on an attachment. The attachment counts as part of the invoice.
Country of Origin and the Declaration
Country of origin is where the goods were grown, produced or manufactured, not where they were shipped from. A product made in Vietnam and consolidated in Singapore is still of Vietnamese origin. Canada's memorandum defines it the same way, by where the goods were grown, produced or manufactured under its tariff rules.
Close the invoice with a signed statement that the information is true and correct. US rules also require the invoice to name a responsible employee of the exporter who knows the transaction or can readily find out about it.
For US exports, the International Trade Administration also recommends a destination control statement. It is not required for every export, but it protects the exporter if the buyer later re-exports the goods to a prohibited destination or end use.
What US Customs Adds on Top
Beyond the fields above, US rules carry a few formal requirements that trip up first-time suppliers. The invoice and every attachment must be in English or come with an accurate English translation. The invoice must name the port of entry the goods are destined for.
Page numbering has its own rule. When an entry includes more than one invoice, each invoice is numbered consecutively, and when the paperwork runs past two pages, every page is numbered in one series across all invoices. Electronic invoice data sent to CBP is exempt from the numbering rule.
The stakes are real. Under 19 USC 1592, customs can penalise a material false statement or omission whether it came from fraud, gross negligence or simple negligence, and whether or not any duty was actually lost. A fraudulent violation can cost up to the domestic value of the merchandise.
What Canada Requires: Form CI1
Canada gives importers three options, set out in CBSA Memorandum D1-4-1. You can provide a commercial invoice in English or French that carries all the information in the memorandum's Appendix A. You can provide a commercial invoice showing the buyer, seller, price and an accurate description, together with a Canada Customs Invoice, Form CI1, for the rest. Or you can provide a fully completed Form CI1.
The Canadian fields overlap with the US ones but add details of their own, such as the date of direct shipment to Canada, the date the goods began their continuous journey there. Lower value shipments are treated more simply: where the value for duty does not exceed CAD 2,500, a commercial invoice or other supporting documents can be used to back up the declared value.
Courier Shipments: UPS and FedEx
Small parcels sent by courier still need a commercial invoice, and the carriers publish their own rules. The UPS invoice guide asks for three signed copies, one original and two copies, packed with the shipment, plus a copy kept for your records. It also asks you to state the reason for export, such as a sale or a gift.
FedEx publishes a country chart showing where a signature or company letterhead is required on the invoice, and a handful of destinations where an invoice generated by FedEx itself is not accepted. If you ship to a new country by courier, check that chart before the pickup rather than after a rejection.
Commercial Invoice Mistakes That Hold Cargo
Most invoice problems come from a short list of habits:
- Vague descriptions such as "garments", "samples" or "spare parts" with no material, model or use.
- Prices that do not match what the buyer actually pays, including hidden discounts or unlisted assists.
- Missing weights, which forces a paid weighing before release in the US.
- Country of origin confused with the port of loading.
- An invoice that disagrees with the packing list or the bill of lading on quantities, weights or package counts.
The last one is the most common and the easiest to prevent. Customs and the carrier compare the documents, and a mismatch on carton count is enough to trigger questions. Our shipping documents checklist covers how the invoice, packing list and bill of lading have to line up.
Timing the Invoice Against the Voyage
A corrected invoice is only useful if it reaches your broker before the ship does. On a short sea route, the time between loading and arrival can be days, so ask the supplier for the final invoice as soon as the goods are loaded, not when the arrival notice comes in.
This is where knowing the vessel's real position helps. Primo Nautic tracks the ship carrying your container and, with the Cargo Shipment purpose selected, gives precise logistics updates, a dual ETA that compares the captain's reported arrival with a calculated route ETA, and alerts when the vessel falls behind schedule.
That gives you a working deadline. If Primo Nautic shows the ship four days out and the broker still has a draft invoice with a missing HS code, you know exactly how long the supplier has to fix it.
Key Takeaways
A commercial invoice is the document customs uses to identify, value and classify your goods, so it needs more detail than an ordinary bill. The core template is the same everywhere: parties, a precise description with an HS code, quantities and weights, prices in a stated currency, terms of sale, charges, origin and a signed declaration.
The United States adds rules on language, discounts, assists, page numbering and a named responsible employee, and penalises false statements even when no duty was lost. Canada accepts a complete commercial invoice, a commercial invoice paired with Form CI1, or a full CI1. Courier carriers layer their own copy and signature rules on top.
Get the description, value and origin right, make the invoice match the packing list and bill of lading, and have the final version with your broker before the vessel arrives.
