Customs Documentation · CBP Guide 2026
Commercial Invoice for Customs: CBP Requirements
The commercial invoice is the foundation of every US customs entry. Missing a required field or misrepresenting value can trigger exam holds, penalty notices under 19 USC 1592, or seizure.
16 Required Fields on a US Customs Commercial Invoice
CBP does not provide a mandatory form — any commercial invoice is accepted as long as it contains all required information. These 16 fields are the minimum CBP expects to classify your entry and calculate duties.
Seller / Exporter Name & Address
Full legal name and address of the exporting company. Must match the export license or AES filing.
Buyer / Consignee Name & Address
Full legal name and address of the party receiving the goods in the US. Must match CBP Form 7501 Block 15.
Invoice Date
Date the invoice was issued. CBP uses this to determine the applicable tariff rates and for the entry timeline.
Invoice Number
Unique reference number. Entered on CBP Form 7501 (Block 3). Must be consistent across all shipping documents.
Country of Origin
Country where the goods were manufactured or substantially transformed. Critical for duty rate, Section 301, and FTA eligibility determinations.
Description of Goods
Must be specific enough for CBP to classify the goods under the correct HTS code. 'Electronics' is insufficient — say 'wireless earbuds with integrated microphone, model XYZ'.
HTS / HS Code
The 10-digit HTS number (US) or 6-digit HS code. Including this reduces classification delays and errors, though CBP will classify independently.
Quantity & Unit of Measure
Number of units and the unit type (pieces, kg, pairs, sets). Must match the packing list exactly.
Unit Price
Price per unit in the currency of the transaction. CBP uses this to calculate customs value (transaction value method).
Total Value
Quantity × Unit Price. This is the entered value for duty calculation. Include all costs paid or payable for the goods.
Currency
Currency of the invoice (USD, EUR, CNY, etc.). CBP converts to USD using the weekly exchange rate published by the Federal Reserve.
Incoterms
Shipping terms (e.g., FOB Shanghai, CIF Los Angeles). Determines which costs are included in customs value vs. added separately.
Payment Terms
How and when payment is made (e.g., T/T 30 days, LC at sight). CBP may request this to verify the transaction value is arm's length.
Marks & Numbers
Any marks, numbers, or other identifiers on the packages. Must match the Bill of Lading and packing list.
Number & Type of Packages
Total carton count and packaging type (e.g., '120 cartons'). Must match the packing list and B/L.
Gross & Net Weight
Weight in kg or lbs. Required for freight calculation and customs entry. Net weight is used for some specific duty calculations.
6 Commercial Invoice Errors That Trigger CBP Exam Holds
These mistakes cause the most delays and, in serious cases, penalties. Review each before your next shipment.
Vague product descriptions
Writing 'electronics', 'clothing', or 'spare parts' invites a CBP exam (intensive inspection). Describe the actual product: material, use, brand, model, dimensions. CBP cannot classify what it cannot identify.
Mismatched values across documents
The commercial invoice total must match the packing list, the Air Waybill or Bill of Lading, and CBP Form 7501. Discrepancies trigger automatic exam holds and can result in penalties under 19 USC 1592.
Declaring a different value than transactedCritical
Using a 'customs value' lower than the actual transaction price (invoice price manipulation) is customs fraud under 19 USC 1592. Penalties range from the unpaid duty amount (negligence) to 4× the unpaid duties (fraud). Gifts and samples still require a fair market value declaration.
Missing country of origin
CBP requires country of origin on every commercial invoice. 'Made in China' marked products still need origin on the invoice for correct Section 301 / Section 232 tariff application. Some products (textiles, apparel) require specific origin certification.
Incorrect Incoterms affecting customs value
Customs value under CBP rules = price paid or payable at the US port of entry. If your Incoterms are FOB (origin), you need to add freight and insurance to arrive at the CIF value for duty calculation. Many importers under-declare by forgetting to add these costs.
Not including all assists
If you provided tooling, molds, artwork, or engineering data to your supplier at no charge or reduced cost, these 'assists' must be added to the customs value. Omitting assists that CBP discovers can result in a formal investigation and back-duty assessment.
How CBP Calculates Customs Value from Your Invoice
Method 1: Transaction Value (most common)
The price actually paid or payable for the goods when sold for export to the US, plus any packing costs, selling commissions, royalties, and assists not included in the invoice price. This is what your commercial invoice represents.
Incoterms & what to add
FOB (Free on Board)+ international freight + insurance to arrive at CIF valueCIF (Cost, Insurance, Freight)= Customs value already at US portEXW (Ex Works)+ inland freight to port + loading + int'l freight + insuranceDDP (Delivered Duty Paid)Duties already paid — use unduplicated goods value onlyDuties are calculated as: Customs Value × HTS duty rate. For ad valorem duties (e.g., 25%), a $10,000 customs value yields $2,500 in duties, plus MPF (0.3464%, min $34.58, max $670.86) and HMF (0.125%, ocean only).
Commercial Invoice vs Proforma Invoice
| Feature | Commercial Invoice | Proforma Invoice |
|---|---|---|
| When issued | After goods ship (actual transaction) | Before goods ship (estimate) |
| Binding? | Yes — legally binding transaction record | No — preliminary quote only |
| CBP clearance | Required for US customs entry | Not accepted for customs entry |
| Letter of Credit | Presented for payment drawdown | Used to open the LC |
| Declared value | Actual price paid | Estimated price |
| Import license | Issued against this document | Can be used to apply for license |
Commercial Invoice — Frequently Asked Questions
Know Your HTS Code Before You Invoice
A correct HTS classification on your commercial invoice speeds clearance and avoids reclassification disputes. Use our free HS Code Lookup to confirm your code before shipping.
Related: CBP Form 7501 Guide · Section 301 Tariffs Explained
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