A Commercial Invoice is the seller-to-buyer billing document that supports a U.S. import entry. It is required for any merchandise valued over $2,500 and is the primary basis for declared customs value, classification, and origin.
The required contents are spelled out at 19 CFR § 141.86, which obligates the invoice to include:
- Seller and purchaser (or shipper and consignee if no sale)
- Detailed description of the merchandise — including grade, quality, and marks
- Quantity in the weights and measures of the country of shipment
- Unit price and total price in the currency of the actual transaction
- All charges included in the price (freight, insurance, commissions, packing) and all charges paid separately
- All rebates, drawbacks, and bounties allowed
- Country of origin of the merchandise
- Terms of sale (typically expressed as an Incoterm)
The invoice must be in English or accompanied by an English translation. It supports the Entry Summary (CBP Form 7501) and is the document CBP examines first in any cargo exam or audit.
A defective invoice — missing required elements, inaccurate values, or omitted charges — exposes the importer of record to penalties under 19 U.S.C. § 1592. When no sale has occurred (samples, consignment, intra-company transfers), a Pro Forma Invoice may be substituted.