A commercial invoice is a mandatory customs document required for international shipments. It provides customs authorities with the information needed to assess duties, verify compliance, and clear goods for import.
Incomplete or inaccurate commercial invoices are a primary cause of shipment delays.
What is a commercial invoice?
A commercial invoice is a legal document issued by the seller to the buyer that details the goods being shipped internationally.
It is used by customs authorities to:
Assess duties and taxes
Verify product classification
Confirm country of origin
Enforce trade regulations
Below is a mockup example of a Commercial Invoice and the information it must contain.
Core invoice information
A commercial invoice must include:
Seller and buyer information
Legal name
Full address
Contact details
Shipment details
Invoice number
Invoice date
Order reference
Currency
Incoterms
Country of export
Country of import
Financial information
Unit value
Total value
Freight charges
Insurance, if applicable
Discounts applied
Product line item requirements
Each SKU must appear as a separate line item and include:
Product description
Quantity
Unit value
Total value
HS code
Country of origin
Required product-level customs details
Beyond a general product name, customs authorities require structured product data.
SKU
A unique identifier linking the product to your internal systems.
Product type
A precise category — for example: Men's cotton T-shirt.
Gender
Where applicable: Men's, Women's, Unisex, Children's.
Material composition
Full breakdown with percentages where possible — for example: 80% cotton, 20% polyester.
MID code (for U.S. imports)
Required for certain shipments into the United States to identify the manufacturer.
Why this information matters
Providing complete line item information allows customs authorities to determine the correct tariff sub-classification, apply accurate duty and tax rates, enforce trade restrictions, validate manufacturer and origin information, and reduce the risk of inspections and delays.
Electronic vs paper invoices
Most cross-border shipments use electronic commercial invoices transmitted to carriers and customs authorities. Electronic documentation reduces errors and speeds up processing. Some destinations may still require printed copies.
Best practices for commercial invoice accuracy
Maintain structured data at the SKU level
Keep systems aligned across your e-commerce platform, WMS, and Swap
Review HS codes periodically
Ensure country of origin is accurate
Verify MID code requirements for U.S. shipments
Avoid incomplete or vague line item descriptions
For guidance on writing effective classification descriptions, see Best practices for product descriptions.