What Is a Commercial Invoice for International Shipping? (2026 Guide)

Every shipment that crosses an international border needs a commercial invoice. Not a regular invoice -- a specific document that customs agencies use to identify the goods, calculate import duties, and decide whether the shipment clears or sits on a dock waiting for paperwork. Get it right and your parcel moves. Get it wrong and the delays, fines, and return shipping costs add up fast.

Commercial invoice vs regular invoice: what is different?

A commercial invoice and a regular sales invoice both document a transaction between a seller and a buyer. The difference is in the detail. A commercial invoice is specifically designed for cross-border shipments and must include information that customs authorities need but a domestic invoice never carries: the country of origin of the goods, the Harmonized System (HS) code that classifies the product, the Incoterms agreed by both parties, and an itemised breakdown of every freight, insurance, and handling charge.

A regular B2B invoice is a payment request between two businesses in the same country. It does not need HS codes, country of origin, or Incoterms because no customs agency is reading it. When you start shipping internationally, a domestic invoice is never enough -- you will always need a proper commercial invoice as well.

When do you need a commercial invoice?

Any time you ship physical goods across a border for commercial purposes -- a sale, an exchange, a repair return -- you need a commercial invoice. This applies whether you are a small business sending a single package via courier, or a manufacturer moving pallets by sea freight. Some exemptions exist for very low-value gifts between private individuals, but for any business shipment the safe rule is: if it crosses a border, it needs a commercial invoice.

What to include: the fields US customs requires

US Customs and Border Protection (CBP) sets out the required contents of an invoice for imported merchandise in 19 CFR section 141.86. The mandatory fields are:

• Port of entry -- the US port where the goods are destined (e.g. Port of Los Angeles, JFK).
• Seller and buyer details -- the full name and address of the exporter and the importer, including who sold the goods, when the sale was agreed, and where the goods are shipped from.
• Detailed description of the merchandise -- the specific name of each item, grade or quality, and any marks, numbers, or symbols under which it is sold in the country of export. Vague descriptions like "clothing" or "machine parts" are not sufficient; customs agents need to know exactly what is in the shipment.
• Quantities -- in the weights and measures of the exporting country or the United States.
• Purchase price per item -- in the currency of the purchase, stated clearly. If the goods are not being sold (for example, a warranty replacement), state the market value the seller would receive in the ordinary course of trade.
• Currency type -- state whether the currency is the standard national currency (e.g. USD, EUR, GBP).
• All charges, itemised by name and amount -- freight, insurance, commissions, container costs, and inland freight must each appear as separate line items. Bundling these into a single "shipping" line is not compliant.
• All rebates or drawbacks -- any government export incentive or duty drawback allowed on the goods must be disclosed separately.
• Country of origin -- where the goods were manufactured or substantially transformed. This is not necessarily the country the shipment is coming from.
• Assists -- any tools, dies, moulds, or engineering work supplied free or at reduced cost by the importer that were used to produce the goods must be disclosed, even if they are not included in the invoice price.

The invoice must be in English, or have an accurate English translation attached. Each package in the shipment must be identifiable from the invoice.

HTS codes: the product classification number

The Harmonized Tariff Schedule (HTS) code is the 10-digit number that classifies your product for US customs purposes. It determines the import duty rate your shipment attracts. Every commercial invoice for a US import should include the HTS code for each item -- customs processing is faster, and importers avoid the delays caused by an officer having to look up and assign the code manually.

The official tool for finding US HTS codes is hts.usitc.gov, run by the United States International Trade Commission. The first six digits follow the international Harmonized System, which most countries share; the final four digits are US-specific. If you are exporting to another country, they will have an equivalent national tariff schedule -- the HS six-digit prefix is the same worldwide, making it a useful starting point.

Incoterms: who pays for what

Incoterms (International Commercial Terms) define who bears the cost and risk at each stage of the journey. The most common for small business international shipments are EXW (Ex Works -- buyer collects from your premises and pays everything), FOB (Free On Board -- seller delivers to the port, buyer takes over from there), and DAP (Delivered At Place -- seller pays delivery to the agreed destination, buyer handles import duties). The Incoterm must appear on the commercial invoice because customs uses it to determine the correct customs value of the goods.

The most common commercial invoice mistakes

• Undervaluing goods to reduce duties. This is customs fraud. US CBP can seize goods, impose fines equal to the full value of the merchandise, and initiate legal proceedings. Always declare the true transaction value.
• Missing or wrong country of origin. Country of origin affects whether preferential trade-agreement duty rates apply and whether any import restrictions apply. It must be accurate.
• Vague descriptions. "Assorted goods" or "samples" will trigger inspection. Write what each item actually is.
• Single-line shipping charge. Itemise every cost separately -- freight, insurance, handling -- so customs can calculate the correct dutiable value.
• Wrong currency. State the currency in which the transaction was agreed, not just the converted USD amount.

Commercial invoice vs proforma invoice

A proforma invoice looks like a commercial invoice but is not a final payment request -- it is a preliminary document sent before the goods ship, often to help the buyer get an import licence or arrange payment. A commercial invoice is issued after the transaction is agreed and travels with the shipment. Customs generally requires the commercial invoice, not the proforma, at the point of entry. Our guide to proforma invoices covers when to use each.

If you invoice international clients regularly, also see the post on how to invoice US clients from abroad and the invoice requirements by country comparison -- the rules for what goes on a business invoice differ by destination.