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HS codes

Origin and trade agreements

Commercial invoices for international shipments

What a commercial invoice must show for customs, field by field, with the US list in 19 CFR 141.86, EU and UK expectations, pro forma invoices and copies.

Updated · 13 official sources

A commercial invoice is the seller's signed statement of what a shipment contains, who sold it to whom, what each item cost and where each item was made, and customs use it to value, classify and check the goods. In the US, 19 CFR 141.86 lists what every invoice must show; the EU and the UK make whoever declares the goods answer for the same facts.

Rules as of 30 October 2026.

When do you need a commercial invoice?#

A commercial invoice is needed for nearly every international shipment of goods that were sold, and a pro forma invoice takes its place when nothing was sold. Customs treat the invoice as the main evidence of what the goods are and what they're worth, and carriers ask for one with every dutiable parcel, on paper or as data.

The rules differ in wording but not in effect:

  • In the US, a commercial invoice is presented for each shipment when the entry summary is filed (19 CFR 141.81). For an informal entry of goods bought or meant for sale, the importer produces the invoice or, without one, an itemized statement of value (19 CFR 143.27).
  • In the EU, the declarant must hold the supporting documents when lodging the declaration and produce them on request (Union Customs Code, Article 163), and answers for their accuracy (Article 15).
  • In the UK, the government's export guidance says an export invoice, also called a commercial invoice, must go with goods shipped overseas.
  • By post, the CN 22 or CN 23 declaration travels on the item, with no value threshold since the amended forms of 1 June 2023. The WCO and UPU ask posts to encourage businesses that mail in volume to add the 6-digit HS code and attach an invoice to the outside of the item.

A US export may also need Electronic Export Information, filed when goods under one Schedule B or HTS code for one consignee are worth more than $2,500, and for some goods at any value (15 CFR 30.37(a)); see US export documents.

What goes on a commercial invoice?#

A commercial invoice carries the parties, the goods line by line, the money and a signed statement. Each field answers a question customs ask: who is responsible, what the goods are, what they're worth and where they were made. When a field is missing, the declarant has to guess, and guesses get parcels held.

Field What to write Why customs want it
Number and date Your own invoice number and the date of sale or shipment Ties the invoice to the declaration and to your records
Seller or exporter Legal name, full address, tax and customs numbers (EORI, VAT, EIN) and a named contact US invoices must name a responsible employee of the exporter (19 CFR 141.86(j))
Buyer, consignee, importer of record Each one's name and address when they differ, with tax numbers Decides who owes the duty and where it's declared
Terms of sale The Incoterms rule with its named place, and the currency Shows which costs the price includes
Description What the item is, what it's made of and what it's for, with brand and model The basis of classification
HS code At least 6 digits; the destination's full code when you know it Speeds classification and the duty calculation
Country of origin Where each item was made, line by line Sets the duty rate and any extra duties
Quantity and unit The count or weight, in units that match the product Checked against the packages and used for specific duties
Unit price and line total The price actually paid per unit The starting point of customs value
Discounts Each discount from the list price Required on US invoices (19 CFR 141.86(g))
Charges Freight, insurance, packing and commissions, each with its amount Some are added to customs value, some taken out
Packages, weights, marks Number and type of packages, net and gross weight, the marks on them Matches the invoice to the freight
Product identifier SKU, GTIN or model number per line The EU asks for one per item on distance sales up to €150 from 1 November 2026
Statement and signature A declaration that the invoice is true, signed by a named person Makes the facts someone's responsibility

Write each description so that someone who has never seen the product could classify it: "men's knitted cotton T-shirt", not "apparel" (product descriptions). The HS code classifier finds the code with its official description.

What does a US commercial invoice have to show?#

US customs regulations at 19 CFR 141.86 list the facts every invoice for goods imported into the United States must set out. CBP accepts any layout customary in the trade that carries them (19 CFR 141.83(c)), in English or with an English translation attached (141.86(d)). Each invoice must show:

CBP may accept a copy instead of the original; a copy that isn't a photocopy needs a declaration that it's a true copy (141.83(c)(2)).

What do the EU and the UK expect on an invoice?#

The EU and the UK don't prescribe an invoice layout for imports. They value goods on the price actually paid and hold whoever declares them responsible for every particular and the documents behind it, so their customs look for an invoice that shows the price, the goods and the origin clearly enough to support the declaration.

  • In the EU, customs value starts from the price actually paid or payable (Union Customs Code, Article 70), and the cost of transport and insurance up to the EU border is added (Article 71). Discounts count when the sales contract provides for them at the time the declaration is accepted (Implementing Regulation 2015/2447, Article 130).
  • The product identifier rule in the banner above comes from the European Commission's guidance of 5 October 2026 (EU product identifiers).
  • The UK's export guidance lists the same core facts, with the payment method, the HS code with a plain-English description, the transport and route, and any certification. It notes that most UK export invoices are in English.

Commercial invoice or pro forma invoice?#

Use a commercial invoice when the goods were sold and a pro forma invoice when they weren't: gifts, samples, warranty replacements, goods going for repair and returns. A pro forma invoice carries the same details, but its values are what the goods would sell for, and its statement says that no sale took place.

US rules set out a pro forma format for when no seller's invoice is available, in which the importer states the value and its basis (19 CFR 141.85). Goods not intended for sale or commercial use don't need a commercial invoice, but a pro forma invoice is still filed (141.83(d)).

A "pro forma" sent to a buyer as a quotation is a different thing; the invoice that travels with the goods is the customs document. And a pro forma is never a way to declare a sale as something else: a paid order called a gift is a false declaration (invoice fraud).

How many copies of a commercial invoice do you need?#

The number of paper copies is set by the carrier rather than by customs law, and electronic invoicing removes the paper where the lane accepts it. UPS, for example, describes its paper route as attaching three copies of the invoice. Keep one yourself: US customs records are kept for five years from the date of entry (19 CFR 163.4).

When you print, sign every copy and put them in the document pouch on the outside of the parcel. Paperless programs are covered in electronic commercial invoices.

Before you ship#

Most invoice problems come from the invoice disagreeing with something else: the booking, the advance cargo data or the goods in the box. Check these points before the parcel leaves, because a held parcel takes far longer to fix at the destination than an invoice does at your desk.

border.bot's free commercial invoice generator lays out a commercial or pro forma invoice with these fields, fills a line's HS code and origin from a product page, and gives you a PDF to sign. What happens next is in customs clearance for ecommerce parcels.

More on commercial invoices#

Common questions#

Who issues the commercial invoice?#

The seller or exporter issues and signs it, because it's the seller's statement of the sale. A carrier or a tool can prepare it, but the person who signs answers for the facts.

Is a commercial invoice the same as a packing list?#

No. A packing list shows what's in each package, usually without prices. US rules want the invoice itself to say what each package contains (19 CFR 141.86(e)), so attach the packing list or put that on the invoice.

Does a commercial invoice need HS codes?#

The US list in 19 CFR 141.86 doesn't include one, but US postal entries need the 10-digit HTS code for every item (19 CFR 145.12(b)), and the UK's guidance and carriers ask for it per line.

Do I need a commercial invoice for a gift?#

You need a pro forma invoice, or the postal CN 22 or CN 23, giving the gift's value. A parcel only counts as a gift when nothing was paid; in the US, items given with a purchase aren't gifts (19 CFR 10.153(a)).

Sources#