What it means
A commercial invoice is the primary customs declaration document for international shipments. It tells customs authorities what is being imported, where it came from, what it is worth, and who is responsible. Without it, or with an incomplete one, a shipment can be held, returned, or assessed additional duties. The invoice must use commercial (not marketing) language and include enough factual detail to identify the product.
Who requires the commercial invoice
Customs authorities in the destination country are the primary requiring entity. Carriers such as DHL, UPS, and FedEx require a commercial invoice as part of their shipping documentation. Most express and postal carriers will not process an international shipment without one. The requirements are set by destination customs law, not by the carrier alone.
Required fields — official basis
CBP requires an adequate description of merchandise, quantities, and values (19 CFR 142.6). The WTO Valuation Agreement governs how transaction value is calculated and what can be added to the customs value. DHL, UPS, FedEx, and Trade.gov all require consistent field sets including: parties, descriptions, HS codes, country of origin, quantities, values, currency, incoterms, and signature.
Step-by-step checklist
1) Confirm all required fields are present before printing. 2) Use the official or commercial product description, not the storefront product name. 3) Include the full HS code for the destination country (not just the 6-digit harmonized code). 4) Verify country of origin matches the actual manufacturing country. 5) Ensure declared value reflects the actual transaction or estimated value. 6) Match the incoterms to the shipping arrangement. 7) Print on company letterhead if possible. 8) Attach the required number of copies (typically three: shipper, carrier, receiver).
Ecommerce seller example
An ecommerce seller shipping 50 units of cotton t-shirts from China to a US buyer: Sender = seller's address in Shenzhen; Receiver = buyer's US address; Description = "100% cotton knit crew neck t-shirts, men's medium"; HS code = 6109.10.0012; Country of origin = CN; Quantity = 50 units; Unit value = USD 8.00; Total = USD 400.00; Currency = USD; Incoterms = DDP (seller pays duties).
Common mistakes
Using the product marketing name instead of a commercial description is the most common error. Other frequent mistakes include omitting HS code, using warehouse country instead of manufacturing country for origin, rounding declared values to avoid duties (which can trigger penalties), using an outdated HS code, and failing to match the incoterms to the actual delivery terms.
Source note
Use CBP (19 CFR 142.6) for required field minimums, Trade.gov for export guidance, and DHL, UPS, or FedEx commercial invoice guidelines for carrier-specific requirements. The Import Duty Calculator and HS Code Finder help prepare the inputs for these fields before generating the invoice draft.