Guide
Commercial invoice template for US customs: what you actually need to include
If you're shipping freight into the United States, U.S. Customs and Border Protection (CBP) will not release your cargo without a valid commercial invoice. Get one field wrong — a missing HTS code, a vague product description, the wrong Incoterm — and you're looking at a hold, a Request for Information (CBP Form 28), or a demurrage bill while your client wonders why their shipment is stuck in a bonded warehouse.
This is the document CBP uses to assess duties, verify the declared value, and decide whether your shipment gets a closer look. Here's exactly what belongs on it, the mistakes that trigger holds, and a free template you can generate in under a minute.
What is a commercial invoice, and why does CBP require one?
A commercial invoice is the seller's bill for the goods being shipped — but for customs purposes, it's much more than a bill. It's the primary document CBP uses to calculate duties and taxes owed, verify the declared value matches the actual transaction, confirm the country of origin for trade agreement and tariff purposes, and classify the goods under the correct Harmonized Tariff Schedule (HTS) code.
Unlike a packing list (which just describes how the cargo is physically packed) or a bill of lading (the carrier's contract of carriage), the commercial invoice is a legal, financial document. CBP cross-references the numbers on all three — a mismatch between the invoice value and what's on the packing list is one of the most common reasons a shipment gets flagged for inspection.
What must be included on a commercial invoice for US customs
CBP doesn't mandate a single official form, but 19 CFR 141.86 lists the specific data elements a compliant commercial invoice must contain.
Party and shipment details
- — Full legal name and address of the seller/shipper
- — Full legal name and address of the buyer/consignee
- — Invoice number and date
- — Country of origin (where the goods were manufactured — not necessarily where they were shipped from)
- — Country of export
Product details
- — Detailed description of each item — generic terms like “parts” or “goods” are a red flag
- — Quantity of each item, with the unit of measure
- — Harmonized Tariff Schedule (HTS) code for each line item
- — Unit price and total value, in the currency of the transaction
Terms of sale
- — Incoterm used (FOB, CIF, DDP, etc.) — determines who's responsible for duties, freight and insurance
- — Currency of settlement
- — Payment terms
Logistics references
- — Purchase order or reference number
- — Total number of packages and gross/net weight
- — Freight and insurance charges, itemized separately when not included in the unit price
Missing even one of these — especially the HTS code or a specific product description — is enough to trigger a manual review.
Common mistakes that trigger a CBP hold
1. Vague product descriptions
“Electronics” or “samples” won't cut it. CBP wants to know exactly what's in the box — “USB-C charging cables, 1m, black, plastic housing” is what a compliant description looks like.
2. Undervaluing the shipment
Declaring a lower value to reduce duties is customs fraud, not a shortcut — one of the fastest ways to get a shipment seized and your business flagged for future audits.
3. Missing or incorrect HTS codes
Guessing the classification, or reusing a code from a similar-but-different product, leads to duty miscalculation and can trigger a formal review.
4. Inconsistent numbers across documents
If the invoice says 340 units and the packing list says 320, expect a hold until the discrepancy is resolved.
5. No signature or date
Some ports still expect the invoice to be signed and dated by the seller — an easy detail to skip when you're moving fast.
Free commercial invoice template
Building a compliant commercial invoice from scratch for every shipment — and getting all of the above right every time — is exactly the kind of repetitive task that eats up an independent forwarder's day. SmallForwarder's free commercial invoice generator produces a CBP-ready invoice with the correct fields already structured, no account or sign-up required.
If you're generating these regularly across multiple shipments per week, SmallForwarder also automates the commercial invoice alongside the packing list, certificate of origin, and bill of lading from the same shipment data.
Questions
Does a commercial invoice need to be notarized for US customs?
No. CBP does not require notarization. It does typically expect a signature and date from the seller or their authorized representative.
How many copies does CBP require?
Practice varies by port and broker, but it's standard to provide at least three copies — one for the carrier, one for the customs broker, and one retained by the shipper.
Can I use the same commercial invoice for multiple shipments?
No. Each shipment needs its own invoice with a unique invoice number, matching that specific shipment's quantities, values, and packages.
Is a commercial invoice the same as a pro forma invoice?
No. A pro forma invoice is a preliminary estimate sent before the sale is finalized, often used for quoting or advance customs clearance planning. The commercial invoice is the final, binding document tied to the actual shipment and payment.
What happens if my commercial invoice is rejected by CBP?
The shipment is typically held until a corrected invoice or a Request for Information (CBP Form 28) is resolved. This can mean demurrage and storage fees accruing daily until the paperwork is fixed.
Get it right on the first submission
SmallForwarder generates your commercial invoice, packing list, bill of lading and certificate of origin from the same shipment form — no fields missed, no numbers that drift apart between documents.