Commercial Invoice (International)

A commercial invoice is the primary document customs authorities use to determine what's crossing a border and what duties or taxes apply. It's required for virtually every international air and ocean freight shipment and must be accurate – errors or omissions cause clearance delays, additional inspections, and potential penalties.

A commercial invoice typically includes the seller (exporter) and buyer (importer) names and addresses, a detailed description of the goods, Harmonized System (HS) or tariff classification codes, the quantity and unit value of each line item, total declared value, currency, country of origin, Incoterms (which define who bears cost and risk at each stage of transit), and payment terms. For food products crossing international borders, additional certifications – phytosanitary certificates, health certificates, or organic certifications – often accompany the commercial invoice.

Getting the commercial invoice wrong has real consequences. An undervalued declaration can trigger a customs audit or seizure. An incorrect HS code can mean paying the wrong duty rate – either overpaying (a cash flow hit) or underpaying (which creates a compliance liability). For shippers managing ocean or air freight into multiple countries, maintaining accurate commercial invoices across varying tariff schedules and trade agreements is a meaningful operational burden, especially when product catalogs are large or frequently changing.