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The short version
- A commercial invoice is the seller's bill for goods that are actually shipped. Customs uses it to check what is in the shipment, what it is worth and where it was made.
- The seller or exporter issues it when the goods ship. Your forwarder or customs broker needs it to file the import entry.
- It is not the same as a proforma invoice: the proforma comes before production and is what you pay the deposit against.
- Values, quantities and descriptions should match the packing list, the bill of lading and what you paid.
What is a commercial invoice?
A commercial invoice is the document the seller issues when goods ship, stating what was sold, to whom, in what quantity, at what price and from which country of origin. It is both a record of the sale and a core customs document: customs authorities use it to assess duty and to check that the declaration matches the goods. In Chinese it is called 商业发票 (shāngyè fāpiào), and many suppliers just write “CI”.
When we import from China, it is the document our broker asks for first, together with the packing list and the bill of lading.
What does a commercial invoice contain?
Requirements depend on the importing country. For goods entering the United States, 19 CFR 141.86 lists what the invoice must show. In practice a commercial invoice from a supplier should include:
- Seller and buyer: legal names and addresses, and the consignee if different.
- Invoice number and date, and a reference to your order or proforma invoice.
- A detailed description of each product, clear enough for customs to classify it (not just “parts” or “samples”).
- Quantity, unit price and line totals, in a stated currency.
- Charges such as freight, insurance and packing, itemized, and the Incoterm (for example FOB Ningbo).
- Country of origin of each product.
- HS code for each line, which helps your broker (the broker still decides the final classification). See what is an HS code.
- Any assists: molds, tooling or designs you supplied for free that are not in the price.
Who issues the commercial invoice?
The seller or exporter issues it, usually the factory or trading company you bought from. If you buy through a sourcing agent, the invoice should still name the real seller of the goods. For small parcels, the courier or shipping platform often builds the invoice from the shipment details you enter, but you remain responsible for the values and descriptions.
When do you need a commercial invoice?
You need one for every international commercial shipment: sea freight, air freight and express courier. Customs, your broker and sometimes your bank (for letters of credit) ask for it. In Canada, the CBSA accepts a commercial invoice that contains the required information, or a Canada Customs Invoice form, as set out in Memorandum D1-4-1.
What is the difference between a commercial invoice and a proforma invoice?
| Proforma invoice | Commercial invoice | |
|---|---|---|
| When | Before production or shipment | When the goods ship |
| Purpose | Confirms the deal and supports your deposit | Records the actual sale; used for customs and duty |
| Can it change? | Yes, until both sides accept it | It should reflect what actually shipped |
| Used by customs? | Only in limited cases | Yes |
More detail in our guide to the proforma invoice.
What does a commercial invoice look like?
Illustrative example only: the company, products and figures below are made up to show the layout.
| Line | Description | HS code | Origin | Qty | Unit price (USD) | Total (USD) |
|---|---|---|---|---|---|---|
| 1 | Stainless steel water bottle, 500 ml, printed logo | 9617.00 | China | 1,000 | 2.40 | 2,400.00 |
| 2 | Silicone bottle sleeve, black | 3924.10 | China | 1,000 | 0.35 | 350.00 |
| Terms: FOB Ningbo. Freight and insurance paid by buyer. | 2,750.00 |
Illustrative example. HS codes shown are for layout only; confirm the classification for your own product with your broker.
What are common commercial invoice mistakes?
- Vague descriptions“Gifts”, “parts” or “accessories” do not let customs classify the goods, and can lead to questions or delays.
- Undervalued pricesSome suppliers offer to write a lower value to “save you duty”. The importer is responsible for the declared value, so the invoice should show the real price you paid.
- Numbers that do not matchQuantities, weights and values that differ from the packing list, the bill of lading or your payment records.
- Missing origin or IncotermWithout them, your broker cannot work out the duty or who paid freight. See CIF vs FOB.
- Sending the proforma insteadA proforma shows the planned deal, not what shipped. Ask the supplier for the final commercial invoice.
Never agree to an invoice value lower than what you paid. If customs finds the real value, the importer pays the difference and can face penalties.
Shipping small parcels yourself? Easyship creates the commercial invoice from your shipment details when you buy a label.
See EasyshipThis guide includes an affiliate link. If you sign up through it, we may earn a commission at no extra cost to you.
Estimate duty before you order
Our free landed cost calculator adds freight, duty and fees to the factory price, so you know the real cost per unit.
Frequently asked questions
What is a commercial invoice in simple terms?
It is the seller's invoice for goods that are being shipped abroad. It lists the products, quantities, prices and origin, and customs uses it to work out duty.
Who prepares the commercial invoice?
The seller or exporter prepares it. For courier parcels, the shipping platform often generates it from the details you enter, but the shipper is still responsible for its accuracy.
Is a commercial invoice the same as a proforma invoice?
No. A proforma invoice is issued before production and confirms the deal. The commercial invoice is issued at shipment and records what was actually sold and shipped.
Does a commercial invoice need an HS code?
It is strongly recommended and some countries require it. Your customs broker makes the final classification.
Can a commercial invoice be handwritten?
The CBSA says an invoice may be typed, handwritten or computer prepared if it contains the required information. Most suppliers send a typed PDF.
This guide is general information, not legal or customs advice. Requirements differ by country and change: confirm them with your customs broker. SuanSupply is not affiliated with CBP, the CBSA or any supplier.