--- title: "What Is a Commercial Invoice?" url: https://www.uncap.com/glossary/commercial-invoice author: "Denis Dyli" published: 2026-10-22 updated: 2026-10-22 summary: "A commercial invoice is the document that goes with an international shipment and is required for export and import clearance. In the buyer's country, customs officials use it to assess import duties and taxes. It describes the goods sold, the parties, the price paid and the country of origin of the merchandise." --- # What Is a Commercial Invoice? > A commercial invoice is the document that goes with an international shipment and is required for export and import clearance. In the buyer's country, customs officials use it to assess import duties and taxes. It describes the goods sold, the parties, the price paid and the country of origin of the merchandise. **Commercial invoice**: A commercial invoice is the document that goes with an international shipment and is required for export and import clearance. In the buyer's country, customs officials use it to assess import duties and taxes. It describes the goods sold, the parties, the price paid and the country of origin of the merchandise. ## How it works The International Trade Administration (trade.gov) calls the commercial invoice a required document for the export and import clearance process. It is sometimes used for foreign exchange purposes too. A few countries require the invoice on a specific form, but for most countries the seller's or exporter's version is acceptable as long as all the pertinent information is included. On the US import side, customs regulations say a commercial invoice shall be filed for each shipment of merchandise that is not exempted. It is prepared in the manner customary in the trade and must carry the information that 19 CFR 141.86 through 141.89 require. trade.gov also suggests adding two items. The Harmonized System (HS) code can speed up export clearance and help import clearance in the buyer's country, because it gives a universal description of goods for duty and tax purposes. A destination control statement gives the exporter extra protection if the buyer re-exports the shipment to a prohibited destination or end use. ## What it contains Under 19 CFR 141.86(a), each invoice of imported merchandise must show, among other items: - The port of entry the merchandise is destined for - When, where, by whom and to whom the merchandise is sold or agreed to be sold - A detailed description, including the name of each item, its grade or quality, and its marks and numbers - The quantities, in the weights and measures of the shipping country or of the United States - The purchase price of each item, in the currency of the purchase - All charges on the merchandise, itemized by name and amount, including freight, insurance and commission - All rebates, drawbacks and bounties allowed on exportation - The country of origin of the merchandise - Goods or services furnished for production and not included in the price, such as dies, molds and tools The same section adds that each invoice must state in adequate detail what merchandise is in each package, must set out every discount from list or other base price, must be in English or carry an accurate English translation, and must name a responsible employee of the exporter. ## Commercial invoice vs. pro forma invoice A pro forma invoice is the quote stage: trade.gov describes it as a quote in invoice format that a buyer may need to apply for an import license or open a letter of credit. The commercial invoice is the shipment stage, used to clear the goods and assess duties. US customs rules use "pro forma invoice" in a second sense: under 19 CFR 141.85, it is the importer's statement of value or the price paid, in the form of an invoice, for an importer not in possession of a commercial seller's or shipper's invoice. ## Example A distributor exports 120 cases of shop towels at $42 a case to a buyer abroad. The commercial invoice shows 120 x $42 = $5,040 for the goods, then itemizes $380 for freight and $45 for insurance, for $5,465 in total. It also lists the country of origin, the HS code, the buyer and seller, and the terms of sale. Customs officials in the buyer's country use the invoice to assess import duties and taxes. ## On Shopify Shopify's help page on collecting duties and import taxes at checkout says every international order requires a commercial invoice, and that you can fill out digital commercial invoices provided by the carrier on the carrier's website. - Terms of delivery. If duties and import taxes were paid at checkout, mark the terms of delivery on the invoice as DDP. If they weren't, mark them as DAP (Delivered At Place). - Match the order. Verify that the HS code, the country or region of origin, the price after discounts, the quantity and the collected duties and import tax are the same on the invoice and on the order in your Shopify admin. ## How Uncap helps On Uncap's [Acumatica integration page](/integration/acumatica), the product catalog sync carries real-time product information, descriptions, pricing, UoMs and HS codes, pulled directly from Acumatica. ## Related terms - Pro forma invoice - HTS code - Country of origin - Incoterms - Freight forwarder - Landed cost ## Sources - International Trade Administration: Commercial Invoice - 19 CFR 141.86, Contents of invoices and general requirements (Cornell LII) - Shopify Help Center: Additional tasks for collecting duties and import taxes at checkout ## Frequently asked questions ### What is the difference between a regular invoice and a commercial invoice? A regular invoice bills the buyer for an order. A commercial invoice travels with an international shipment, and customs officials in the buyer's country use it to assess import duties and taxes. ### Can I create my own commercial invoice? For most countries, yes. trade.gov says the seller's or exporter's version is acceptable as long as it includes all the pertinent information, though a few countries require a specific form. ### Who creates a commercial invoice? The seller or exporter prepares it for the shipment. Shopify notes that carriers also provide digital commercial invoices you can fill out on the carrier's website.