How goods legally enter a country · Value, terms and identity in one file
Commercial invoice — the core customs document
The seller's invoice to the buyer, used by customs to verify value, parties, goods, terms and origin.
Key facts
| Parties | Legal names and addresses of seller and buyer, plus consignee if different |
|---|---|
| Goods | Precise description, quantity, unit price, total, model or SKU |
| Classification | Tariff code where required; a vague description invites a query |
| Value | Currency, unit value and total; adjustments such as freight or insurance depend on the Incoterm |
| Terms | Incoterms 2020 rule and named place |
| Origin | Country of origin, supported by a certificate or declaration where preferential treatment is claimed |
| Not a proforma | A proforma invoice is a quotation; customs needs the commercial invoice for the actual sale |
| Official source | Destination customs authority invoice requirements |
Vague descriptions are a delay magnet
"Accessories", "parts" or "gift" tells a customs officer nothing. Write what the item is, what it is made of and what it is used for. If the same invoice line mixes several products, split it so each code and value can be checked.
Include the Incoterm. A DDP invoice and an FOB invoice with the same total do not tell customs the same thing about freight and insurance. The term also affects which costs belong in the customs value.
Keep invoice versions under control
Commercial invoices get revised for discounts, returns or split shipments. Customs may see an earlier version from the carrier or the buyer. Use a version number and keep the final filed copy in the shipment record.
If a related-party price is used, be ready to explain how it was set. A low price between related companies is a standard valuation question, not an accusation, but it needs evidence.
Frequently asked questions
Can I use a proforma invoice for customs?
Usually no for a commercial import. Customs expects the commercial invoice for the actual transaction, though some low-value or sample shipments have simplified rules.
Should freight be shown on the invoice?
Show the Incoterm and the agreed price structure. Whether freight and insurance belong in the customs value depends on the destination valuation rules.
Ask a compliance question
Free first answer by email. Tell us the destination, the product and the channel — we will point you to the rule and the official source. No obligation, no sales sequence.