The commercial invoice is the document customs authorities use to decide what your goods are, what they are worth and what duty applies. It is also the document your buyer pays against. When those two purposes conflict, shipments stop.
For US imports, the description has to be specific enough to support classification. "Parts", "gifts", "samples" and "goods" are the descriptions that generate requests for information and, in ocean freight, hold containers. The same discipline applies to the AMS manifest, which draws on the same words.
Customs value is the price actually paid or payable, adjusted for specific additions. Discounts have to be genuine and applied before shipment. Free of charge goods still have a value for customs purposes. Assists, tooling, royalties and licence fees connected to the goods may be dutiable even when invoiced separately or not invoiced at all.
Understating value is not a saving. It is a misdeclaration, and the exposure includes penalties, interest and a compliance record that follows every future entry. The calculation is set out in how to calculate US import duty.
Show international freight and insurance as separate lines when they are part of your selling price. Because the United States values imports on an FOB basis, separately identified freight and insurance are not dutiable. Bundled into a single CIF figure with no breakdown, they become part of the value and you pay duty on your own freight.
The invoice states value and description. The packing list states how it is packed: cartons, pallets, weights and dimensions. Piece counts, weights and marks must match across both, and match what the consolidator counts at the warehouse. A mismatch on a consolidated container triggers an examination for everyone in the box. Our note on packing list requirements covers the detail.
Under a documentary credit, the invoice must match the credit exactly: the description of goods word for word, the currency, the Incoterm and named place, and the amount within tolerance. Banks check documents, not cargo. A perfectly shipped consignment can go unpaid because the invoice describes the goods differently from the credit. Read the credit before invoicing.
Address on the invoice not matching the buyer's customs registration. Currency stated in the header but unit prices in another. Origin declared as the country of shipment rather than the country of manufacture. Sequential invoice numbers reused across years. Signatures missing where the destination requires them. Each is small and each stops a shipment.
No. A proforma is an offer used to arrange payment or permits. The commercial invoice records the actual transaction and supports the customs entry.
Some destinations require a signature and some require consular or chamber certification. Confirm for the country before shipping.
Declare a realistic value for customs purposes and state the reason. "No commercial value" is not an acceptable declaration.
Yes, and it helps, provided it is correct. An incorrect code on the invoice creates a discrepancy with the entry.
The currency of the sales contract. Keep it consistent across the invoice, the credit and the transport documents.
Exporting into markets where documentation stops cargo? Ask us to review your document set before the container is booked.