• When you need one
  • What it contains: US rules for imports

A commercial invoice is the document that travels with goods shipped across a border. It describes the sale: who sold the goods to whom, what they are, their quantities, their price and currency, their country of origin, and the charges for freight and insurance. Customs authorities use it to clear the goods and work out duties. It's separate from the ordinary sales invoice you send to get paid, though some businesses use one document for both.

Billed publishes this page. This is general information, not legal or customs advice. Rules depend on the countries involved and the goods, so check with your customs broker or freight forwarder before you ship.

When you need one

  • UK (exports): the UK government's business.gov.uk export guide says, "If you ship goods overseas, you must include an export invoice, also referred to as a commercial invoice, with the shipment." GOV.UK's Export goods from the UK: step by step says the completed invoice, along with any licenses or certificates, "must travel with the goods."
  • US (imports): US Customs and Border Protection's regulation 19 CFR 141.83(c)(1) says, "A commercial invoice shall be filed for each shipment of merchandise not exempted by paragraph (d) of this section." Paragraph (d) lists the exempt cases, such as "Merchandise not intended for sale or any commercial use in its imported condition or any other form, and not brought in on commission for any person other than the importer."

The UK pages were opened on October 29, 2026. The US text is from the eCFR, current as of October 28, 2026, read on October 29, 2026.

What it contains: US rules for imports

For goods imported into the US, 19 CFR 141.86(a) says, "Each invoice of imported merchandise, must set forth the following information." The list includes:

  • "The port of entry to which the merchandise is destined";
  • "A detailed description of the merchandise, including the name by which each item is known, the grade or quality";
  • "The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase";
  • "All charges upon the merchandise itemized by name and amount, including freight, insurance, commission, cases, containers, coverings, and cost of packing";
  • "The country of origin of the merchandise."

The same section adds that "The invoice and all attachments must be in the English language, or must have attached thereto an accurate English translation," that "Each invoice must state in adequate detail what merchandise is contained in each individual package," and that "Each invoice must set forth in detail, for each class or kind of merchandise, every discount from list or other base price which has been or may be allowed in fixing each purchase price or value." The section has more requirements than these, so read it in full or ask your customs broker.

What it contains: UK guidance for exports

The UK's business.gov.uk guide says, "Commercial invoices contain more information than a normal invoice." Its list of what you "should include" covers:

  • "Invoice number" (it adds, "Include date of issue.");
  • "Details of the seller and buyer";
  • "Details of the final recipient of the goods," also known as the consignee;
  • "Unit price, method of payment, currency and any discounts or additional charges";
  • "Weight and number of goods";
  • an HS code and "a plain English description of the product" ("The HS code is also known as a commodity or tariff code.");
  • "Incoterms";
  • "Country of origin of the goods";
  • "Transport details";
  • "Value."

On value, GOV.UK's step-by-step guide says, "When filling in the value of your goods on the invoice, use the price you're selling them for. If you're not selling the goods, use the market value of the goods. List any freight or export insurance you included in the price separately." Its record-keeping step says, "You must keep commercial invoices and any customs paperwork."

The destination country sets its own import rules, so ask your buyer and your customs broker what it needs.

Worked example: a sample commercial invoice

The business and figures here are a sample, invented for this example. The fields required for a real shipment depend on the countries and goods, so check with your customs broker.

A pottery in the UK ships an order to a shop in the US, priced in US dollars:

  1. Seller, buyer and consignee: full names and addresses (here the buyer and consignee are the same).
  2. Invoice number and date: CI-0417, dated October 29, 2026, with the buyer's purchase order number.
  3. Goods, with a detailed description and country of origin (United Kingdom):
    • 200 stoneware mugs, 12 oz, glazed: 200 × $6.50 = $1,300.00
    • 50 stoneware teapots, 1 liter, glazed: 50 × $18.00 = $900.00
  4. Goods value: $1,300.00 + $900.00 = $2,200.00
  5. Charges, itemized by name and amount: freight $240.00 and insurance $35.00
  6. Invoice total: $2,200.00 + $240.00 + $35.00 = $2,475.00
  7. Packages: 6 cartons, with what each one contains, plus weights, the HS code for each item, the Incoterms rule agreed on with the buyer, and the transport details.

Freight and insurance are on their own lines, apart from the goods value, as both the US rule and the UK guidance quoted above describe.

Commercial invoice and pro forma invoice

A pro forma invoice comes before the sale or shipment, as a quote or a document to support an advance payment. The commercial invoice describes the actual shipment. For US imports, 19 CFR 141.85 sets out the form of a pro forma invoice, an importer's statement that begins, "Not being in possession of a commercial seller's or shipper's invoice I request that you accept the statement of value or the price paid in the form of an invoice submitted below." Under 141.83(d), for exempt goods, "If no invoice or bill is available, a pro forma (or substitute) invoice, as provided for in § 141.85, shall be filed." See what is a proforma invoice.

The sales invoice and tax

The commercial invoice supports customs clearance, but you may still send the buyer a regular sales invoice to get paid, and VAT or sales tax rules may set what that invoice shows. See how to invoice international clients, what is a VAT invoice and what is an invoice. Ask your accountant about the tax side.

Where Billed fits

Billed's invoice software, features, invoice templates, invoice generator, recurring invoices and accept payments pages don't describe commercial invoices for customs. For the customs document, check with your customs broker or freight forwarder.

For the sales invoice you send to get paid, Billed's accept payments page says, "Billed integrates with Stripe to enable online payments on invoices."

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Frequently Asked Questions

What is a commercial invoice?

The document that travels with goods shipped across a border, describing the sale: seller, buyer, goods, quantities, prices, currency, country of origin and charges such as freight and insurance. Customs uses it to clear the goods and work out duties.

Is a commercial invoice the same as a regular invoice?

Not necessarily. The UK government's business.gov.uk export guide says, "Commercial invoices contain more information than a normal invoice." Some businesses use one document for both purposes, as long as it has every field the customs authorities need.

What does a commercial invoice include?

It depends on the countries involved. For goods imported into the US, 19 CFR 141.86 lists required information such as the port of entry, a detailed description, the purchase price in the currency of the purchase, itemized charges and the country of origin. For UK exports, business.gov.uk lists what to include. Check with your customs broker for your shipment.

What is the difference between a commercial invoice and a pro forma invoice?

A pro forma invoice comes before the sale or shipment, as a quote or to support an advance payment. The commercial invoice describes the actual shipment for customs. US rules also describe a pro forma invoice an importer can file when they don't have the seller's invoice.

Do I need a commercial invoice for services?

The US and UK rules quoted on this page are about goods shipped across a border. An invoice for services may still need tax details depending on the countries involved, so ask your accountant.

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