Definition
A commercial invoice is the official invoice used for international shipments that customs authorities rely on to assess duties and taxes. It includes the standard invoice details plus the country of origin, harmonized tariff codes, declared value, Incoterms, and shipper and consignee information.
Commercial invoice in practice
Unlike a proforma invoice, which is preliminary, a commercial invoice reflects the actual completed sale and is a legal customs document. Errors or missing fields are a common cause of shipments being held at the border.
Service businesses rarely need one. It applies when physical goods cross borders.
Frequently Asked Questions
What is the difference between a commercial invoice and a proforma invoice?
A proforma is sent before the sale to quote prices or support approvals. A commercial invoice documents the final sale and is used by customs to calculate duties.