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Commercial Invoice
Definition
A commercial invoice is the seller's invoice for imported goods; U.S. Customs uses it to identify, value and classify the merchandise.
What it means
Under 19 CFR 141.86, each invoice of imported merchandise must show, among other things, the port of entry, the date, place and parties of the sale, a detailed description of the goods, quantities, the purchase price and currency, charges such as freight and insurance, and the country of origin.[1]
CBP lists the commercial invoice, or a pro forma invoice when the commercial one is not available, among the documents filed for entry.[2] Errors on it, such as a description that does not match the goods, are one of the ordinary causes of customs holds and delays.
Example
An importer's broker files entry for a container of furniture. The commercial invoice lists each item by name and grade, its quantity, unit price in U.S. dollars and the country of origin, which is what CBP checks the entry against.
Related
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Related questions
- What Documents Are Needed to Import a Container into the U.S.?For a typical ocean import: an Importer Security Filing made before the container is loaded abroad, the bill...Answer
- Do I Need a Customs Broker to Import Goods?Not legally. U.S. law requires a customs broker's license only for conducting customs business on behalf of...Answer
Sources
- Legal Information Institute, Cornell Law School, “19 CFR § 141.86, Contents of invoices and general requirements,” Federal regulation. Accessed September 30, 2026.
- U.S. Customs and Border Protection, “Importing into the United States: A Guide for Commercial Importers,” Government guidance. Accessed September 30, 2026.
General operational information, not legal, customs or regulatory advice. Rules and rates change; confirm current requirements with the agency, carrier or contract that governs your shipment.