Commercial Invoice Template for Customs

A commercial invoice template is a standardized document format that lists the seller, buyer, product details, value, and terms of an international sale — and it is the single most important document U.S. Customs and Border Protection (CBP) uses to clear your goods. Getting it right means your shipment clears without delays; getting it wrong can mean holds, penalties, and unexpected costs.

This guide covers exactly what fields your commercial invoice needs, how each field maps to CBP requirements, and how to avoid the most common mistakes that stall shipments at the border.

What Is a Commercial Invoice and Why Does CBP Require It?

Commercial invoice: A legal document issued by the exporter to the importer that records the complete details of a cross-border sale, including the parties involved, a description of the goods, the transaction value, and the terms of sale. CBP uses it as the primary basis for assessing duties, verifying tariff classification, and enforcing import regulations under 19 CFR Part 141.86.

Every commercial import into the United States requires a commercial invoice. CBP mandates this under 19 USC 1481, which states that the invoice must be filed at the time of entry and must contain enough detail for the agency to:

• Determine the correct tariff classification using the Harmonized Tariff Schedule (HTS)
• Calculate the dutiable value of the goods
• Verify the country of origin for trade agreement eligibility and marking requirements
• Enforce antidumping and countervailing duty orders
• Screen for prohibited or restricted merchandise

In fiscal year 2024, CBP processed over 40 million entry summaries. The commercial invoice is the foundation document behind each one. Without a complete and accurate invoice, your shipment simply will not clear.

Required Fields on a Commercial Invoice for U.S. Customs

A compliant commercial invoice must contain specific data points. Missing even one can trigger a CBP Request for Information (CF-28) or a hold at the port. Here is a complete breakdown of every field required under 19 CFR 141.86:

Seller and Buyer Information

The invoice must include the full legal name and address of both the seller (exporter) and the buyer (importer of record). If a third party — such as a trading company or purchasing agent — is involved, their details must also appear. CBP uses this information to verify the transaction relationship and check for related-party transactions that could affect valuation.

Include:

• Seller’s company name, street address, city, country
• Buyer’s company name, street address, city, state, ZIP code
• Importer of record number (IRS EIN or CBP-assigned number)
• Consignee information if different from the buyer

Product Description and Classification

This is where most invoice errors occur. CBP requires a description detailed enough that a customs officer — with no prior knowledge of your product — can classify it. “Electronics” is not sufficient. “Lithium-ion battery packs, 3.7V, 5000mAh, for consumer smartphones” is.

Each line item should include:

• A plain-English product description
• The HTS code (minimum 6 digits; 10 digits preferred for U.S. entry)
• The country of origin where the goods were manufactured or substantially transformed
• Quantity with unit of measure
• Unit price and extended total
• Material composition (especially for textiles, metals, and chemicals)

You can look up HTS codes at the U.S. International Trade Commission’s HTS database. For binding classification rulings, check the CBP Rulings database.

Value and Terms of Sale

The declared value drives your duty calculation. Under CBP’s transaction value method (19 USC 1401a), the primary basis of appraisement is the price actually paid or payable for the goods. Your invoice must specify:

• Currency of the transaction
• Total invoice value
• Incoterms (FOB, CIF, EXW, DDP, etc.) — this determines which costs are included in the dutiable value
• Any assists, rebates, royalties, or buying commissions that affect value
• Freight and insurance costs (listed separately from merchandise value)

If you sell on CIF terms, CBP will deduct international freight and insurance to arrive at the FOB value for duty purposes. If you sell on EXW or FOB terms, the invoice value typically equals the dutiable value.

Commercial Invoice vs. Other Trade Documents

Importers often confuse the commercial invoice with other documents in the shipping process. Here is how they differ:

A proforma invoice is useful for planning, but CBP will reject it as a substitute for a commercial invoice. If your supplier sends a proforma, request the final commercial invoice before your goods arrive at the port.

How to Create a Commercial Invoice: Step by Step

You do not need special software to create a commercial invoice. A spreadsheet, word processor, or PDF template works. What matters is completeness and accuracy.

Step 1: Start with a Template

Your commercial invoice template should include header fields for:

• Invoice number and date
• Purchase order or contract reference number
• Seller name, address, and contact information
• Buyer/importer name, address, and IRS EIN
• Ship-to address (if different from buyer)
• Country of export and country of origin

Step 2: List Every Line Item

For each product in the shipment, create a separate line with:

• Item number or SKU
• Detailed product description (material, function, end use)
• HTS code
• Country of origin
• Quantity and unit of measure
• Unit price
• Extended price (quantity × unit price)

Step 3: Add Totals and Terms

At the bottom of the invoice, include:

• Subtotal of all line items
• Freight charges (if applicable per Incoterms)
• Insurance (if applicable)
• Grand total
• Currency (USD, EUR, CNY, etc.)
• Incoterms with named place (e.g., “FOB Shanghai” or “CIF Los Angeles”)
• Payment terms (Net 30, T/T in advance, letter of credit, etc.)

Step 4: Certify and Sign

CBP requires the invoice to include a signed declaration that the information is true and correct. The standard language is:

“I declare that the information on this invoice is true and correct and that the contents of this shipment are as stated above.”

Include the name, title, and signature of the person certifying the invoice, along with the date.

Step 5: Broker Review

Before your shipment arrives, send the completed invoice to your customs broker. A licensed broker will cross-check the HTS codes, verify the declared value is consistent with market pricing, and confirm the country of origin is properly stated. This review step catches the majority of errors before they become CBP issues. You can search all CBP-licensed customs brokers to find one suited to your shipment type.

Common Commercial Invoice Mistakes That Cause Delays

CBP processed over 34 million entries in FY2023, and documentation errors remain one of the top reasons for shipment holds. According to the National Customs Brokers & Forwarders Association of America (NCBFAA), invoice discrepancies account for a significant share of CF-28 and CF-29 notices issued by CBP each year.

Here are the most frequent mistakes and their consequences:

Missing or incorrect HTS codes. If your HTS code is wrong, your duty rate will be wrong. An incorrect classification can result in overpayment, underpayment, or a penalty under 19 USC 1592. Penalties for negligence start at two times the lost revenue; for fraud, they can reach four times the domestic value of the goods.

Vague product descriptions. “Clothes” or “machine parts” will trigger a CF-28 request for more information, adding 5–30 days to your clearance timeline. Describe products with enough specificity that a customs officer can classify them without guessing.

Undervalued goods. Deliberately undervaluing goods to reduce duties is customs fraud. CBP actively monitors declared values against historical pricing data. If your declared value is significantly below market rates, expect an inquiry — and potential seizure.

Missing country of origin. Every item must have a country of origin listed. This is not the country the goods shipped from — it is the country where they were manufactured or substantially transformed. Omitting this triggers marking violations under 19 USC 1304, which can carry penalties of 10% of the item’s value.

Inconsistent quantities. If your invoice says 500 units but the packing list says 480 and the bill of lading says 510, CBP will flag the discrepancy. All documents must agree.

Wrong currency or missing exchange rate. If your invoice is in a foreign currency, CBP converts it to USD using the exchange rate on the date of export. List the currency clearly. If possible, include the exchange rate you expect to apply.

When to Work with a Licensed Customs Broker

A commercial invoice is prepared by the seller, but the customs entry is filed by the importer or their licensed customs broker. For straightforward shipments of a single product type, an experienced importer can sometimes manage the process directly. But in practice, most importers benefit from broker involvement.

Consider working with a broker when:

• You are importing for the first time and unfamiliar with CBP requirements
• Your shipment involves multiple HTS classifications
• Your goods are subject to additional agency requirements (FDA, USDA, EPA, FCC, CPSC)
• You are importing under a free trade agreement and need to claim preferential duty rates
• Your products may be subject to antidumping or countervailing duties
• You are importing high-value or regulated goods (pharmaceuticals, food products, chemicals, vehicles)

Licensed customs brokers are tested and regulated by CBP under 19 CFR Part 111. They carry a fiduciary responsibility to both the importer and the government. If you need a broker who specializes in your product type, you can browse by specialty (automotive, pharmaceutical, food, electronics, chemicals) or browse brokers by state.

For imports from Canada specifically, cross-border invoice requirements differ slightly under USMCA. Our Customs Broker Canada: US-Canada Import Guide covers those details.

Commercial Invoice Template: Field-by-Field Checklist

Use this checklist to verify your invoice is complete before sending it to your broker or filing your entry:

Frequently Asked Questions

What is a commercial invoice for customs?

A commercial invoice is a legal document issued by the seller (exporter) to the buyer (importer) that serves as the primary record of an international trade transaction. U.S. Customs and Border Protection uses it to assess duties, verify tariff classification, determine admissibility, and enforce trade regulations. It is required for virtually all commercial imports into the United States.

How do I fill out a commercial invoice for U.S. customs?

Start with the seller and buyer’s full legal names and addresses, then list each item with its HTS code, country of origin, quantity, unit price, and total value. Include the currency, Incoterms, and a detailed product description in plain English. Sign and date the invoice, and ensure the declared value matches your purchase order or contract terms.

Is a commercial invoice the same as a proforma invoice?

No. A proforma invoice is a preliminary estimate sent before goods ship, often used to arrange payment or apply for an import license. A commercial invoice is the final, binding document issued after the sale is confirmed and is the version CBP uses to calculate duties and clear your shipment. You cannot use a proforma invoice for customs entry.

What happens if my commercial invoice has errors?

Errors on a commercial invoice can trigger CBP holds, additional inspections, or penalty actions. Common consequences include shipment delays of 5–15 business days, requests for information (CF-28), duty reassessments, and in serious cases, fines up to four times the unpaid duties under 19 USC 1592. Even small mistakes like a missing country of origin or incorrect HTS code can escalate quickly.

Do I need a customs broker to prepare a commercial invoice?

You do not need a customs broker to prepare the invoice itself — that responsibility typically falls on the seller or exporter. However, a licensed customs broker reviews the invoice for accuracy before filing your customs entry and can catch errors that would cause delays or penalties. For complex shipments involving multiple tariff classifications or trade agreements, broker review is strongly recommended. You can search all CBP-licensed customs brokers to find one near your port of entry or browse by U.S. port of entry to match a broker to where your goods will arrive.