What is a commercial invoice, and what must it include for US customs?
Updated
A commercial invoice is the seller's bill for a shipment, and the main document customs uses to work out what you owe. US rules (19 CFR 141.86) list what it must show, including the port of entry, the parties, a detailed description of the goods, quantities, price and currency, itemized charges and the country of origin. Your supplier writes it; you should check it before the goods ship.
What the rule asks for
Under 19 CFR 141.86, an invoice generally has to show:
- The port of entry.
- The time, place and parties to the sale (or the shipping details if the goods aren't sold).
- A detailed description of each item: name, grade or quality, and marks and numbers, plus package marks and numbers.
- Quantities, in weights and measures.
- The purchase price per item in the currency of the sale (or the value, if not purchased).
- The type of currency.
- All itemized charges, such as freight, insurance, commissions and packing costs.
- Itemized rebates, drawbacks and bounties.
- The country of origin.
- Goods or services supplied for production that are not in the invoice price.
Other requirements in the same rule
- English. The invoice must be in English or come with an accurate English translation.
- Discounts. Any discount from the list or base price must be detailed for each class of goods.
- Numbering. Invoices and pages are numbered consecutively within an entry.
- Packing information. The contents of each package must be stated, either on the invoice or a packing list.
- A named contact. Each invoice must identify by name a responsible employee of the exporter.
- Attachments. Required information may sit on the invoice or on an attachment.
Some products need more. A broker or forwarder will tell you what yours requires.
What to check before it ships
- Seller and buyer names match your records and the proforma.
- Descriptions are specific. "Electronics" or "accessories" invites questions. Model numbers, materials and condition (new, used, refurbished) help classification.
- Unit prices and totals are right, in the right currency.
- Freight and insurance are shown separately if you're paying them separately.
- Country of origin is stated for each item.
- Quantities match the packing list and bill of lading.
Don't under-declare
The invoice shows what you actually paid. Asking a supplier to lower the value on paper is a customs problem, not a shortcut. Pay what the invoice says, and keep proof of payment that matches it. A mismatch between invoice, payment and shipping documents causes delays and makes questions from a bank harder to answer.
Proforma vs commercial
A proforma is a quote before you pay. The commercial invoice is the final one that ships with the goods. Our guide on proforma invoices covers the difference.
Where Shield fits
Shield doesn't issue or check commercial invoices. It handles the payment: a US business account, a business credit card with no upfront or subscription fees, and supplier payments by wire, including to suppliers in China and Hong Kong. Owners can live outside the US, with a US company.
FAQ
Who makes the commercial invoice? The seller or exporter. If your supplier's template is missing fields, ask them to add them.
Does it have to be in English? Yes, or an accurate English translation must be attached.
Can I use a template? Yes, if it shows the required information. Ask your broker to review the first one.
Next step
To see how Shield supports importers with accounts, cards and supplier payments, visit Shield bank accounts.