A commercial invoice is the seller’s core trade document for an international shipment. It states what was sold, who bought it, the value of the goods, and the basic terms of sale, so customs authorities and other parties can determine the nature of the transaction. In practice, it helps support customs clearance, valuation, and shipment processing.
What it typically shows
Most commercial invoices identify the exporter and importer, a description of each item, quantities, unit values, total value, currency, and the agreed Incoterms or sale terms when applicable. Depending on the destination country and commodity, additional details may be needed, such as country of origin, harmonized tariff code, weights, or package counts. The exact format can vary by jurisdiction and by the carrier or broker handling the entry.
Why it matters in shipping
For customs purposes, the commercial invoice is not the same as a pro forma invoice, quotation, or packing list. A packing list describes how cargo is packed; the commercial invoice describes the sale itself. If the invoice is inaccurate or incomplete, the shipment may be delayed, revalued, or held for clarification. Exporters usually prepare it, but freight forwarders, customs brokers, or importers may review it to make sure the data matches the shipment and the entry filing.