What is a commercial invoice?
A commercial invoice is the seller's final bill for goods shipped to a buyer abroad. It states what was sold, to whom, at what price and on what terms, and customs authorities use it to value the goods and assess duty. Example (round numbers): a Chilean wine exporter ships 1,200 cases to a New Jersey importer at 20 dollars a case. The commercial invoice shows 24,000 dollars, the charges for freight and insurance itemized, and Chile as the country of origin, so US Customs can value the entry.
- A commercial invoice is the legal bill between exporter and buyer and one of the main documents customs uses to set duty.
- US rules require each invoice for imported goods to show the purchase price in the currency of purchase, itemized charges and the country of origin.
- Invoices for US imports must be in English or carry an accurate English translation.
- UCP 600 has a separate article, Article 18, on the commercial invoice presented under a letter of credit.
- The invoice should match the packing list, the bill of lading and the payment.
What a commercial invoice must show
Governments that use the invoice to control imports often specify its form, content, number of copies and language. For goods entering the United States, 19 CFR 141.86 sets the content:
| Item | US requirement (19 CFR 141.86) |
|---|---|
| Port of entry | The port to which the goods are destined |
| Parties and sale | When, where, by whom and to whom the goods were sold |
| Description | Detailed description, grade or quality, marks and numbers |
| Quantities | In the weights and measures of the country of shipment or of the United States |
| Price | Purchase price of each item in the currency of the purchase |
| Charges | All charges itemized by name and amount, including freight, insurance, commission and packing |
| Origin and assists | Country of origin; goods or services supplied for production not in the price |
| Language | English, or with an accurate English translation |
Source: 19 CFR 141.86, paragraphs (a) and (d). As published on 29 October 2026.
Where a business meets it
- Customs. The importer's broker files it with the entry, and duty is assessed on the value it supports.
- Banks. It is a standard document in a letter of credit or a documentary collection.
- Payments. Providers may ask for the invoice behind a large payment, and exporters match each receipt to an invoice for export proceeds rules.
- Accounting. It records the sale at the agreed price and currency.
Common mistakes
- Mismatch with the packing list. The International Trade Administration notes the invoice should reflect the packing list, which customs may use to check the cargo.
- A price that differs from the payment. If the invoice says 24,000 dollars and the buyer sends 20,000, both customs and the bank may ask why.
- Missing charges or discounts. US rules require charges itemized and every discount set out in detail.
- No currency stated. State the currency of the price, not only a number.
Related terms and how Helm handles it
Before shipment the seller usually issues a proforma invoice. Helm collects payments from buyers abroad into USD details in the company's own name and holds them in USD or converts them; quote the invoice number in every payment. See how Helm pricing works.
Open a Helm account
USD, EUR and GBP accounts in your company's name, with a named account manager.
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Who issues the commercial invoice?
The seller or exporter issues it to the buyer when the goods ship. It is the bill for the goods and the basis for customs valuation in the importing country.
What is the difference between a commercial invoice and a proforma invoice?
A proforma invoice is a quote issued before shipment. The commercial invoice is the final bill for the goods actually shipped, with the final price, charges and discounts.
Does a commercial invoice have to be in English for US imports?
Yes. Under 19 CFR 141.86(d) the invoice and its attachments must be in English or have an accurate English translation attached.
Can the commercial invoice value differ from what I paid?
It should reflect the actual price. Differences, such as discounts or freight charges, must be shown on the invoice, because customs uses it to value the goods and banks compare it with payments.
References
- Legal Information Institute: 19 CFR 141.86, contents of invoices and general requirements
- International Trade Administration: Common export documents
- ICC Academy: UCP 600, Uniform Customs and Practice for Documentary Credits
This guide is general information for businesses, not financial, legal or tax advice. Rules, fees and timings were checked against the sources listed on the review date and may change.