Who issues the commercial invoice?

The seller or exporter, addressed to the buyer. It is the seller's statement of what was sold and for how much, and customs in the importing country use it to value and classify the goods.

Is a commercial invoice the same as a pro forma invoice?

No. A pro forma is a quotation sent before the sale, laid out as an invoice; the commercial invoice records the sale itself. US customs accepts a pro forma at entry only when no commercial invoice is available.

Do I need a commercial invoice if the goods are not sold?

Yes — samples, replacements and gifts still cross the border with an invoice. The UK government tells exporters to use the goods' market value; the US rule asks for the value they would fetch in the ordinary course of trade.

Term

Commercial invoice

A commercial invoice is the seller's bill to the buyer for goods shipped across a border, and the main evidence customs uses to value them. It names buyer and seller and states each item's description, quantity, price, currency and origin, with the charges included. US customs requires one for each shipment when the entry summary is filed.

Also called customs invoice, export invoice, pro forma invoice, shipping invoiceUpdated 13 October 2026

What goes on it

Detail	Why customs asks
Seller, buyer and consignee	Who sold to whom: the sale behind the value
Description, marks and numbers	To classify the goods and match them to packages
Quantity and unit	To check duty per unit and the count at examination
Price per item and currency	The starting point for the customs value
Freight, insurance, packing, commission — itemised	Some are added to the value, some left out
Country of origin	Which duty rate and trade deal apply
HS code and Incoterms rule	The tariff line, and who paid for which leg

Drawn from 19 CFR 141.86 (US) and the UK government's export guidance

The US list in 19 CFR 141.86 runs from the port of entry and the time, place and parties of the sale to a detailed description with its marks and numbers, quantities, the purchase price in the currency of purchase, every charge itemised by name and amount, any rebates, drawbacks and bounties, and the country of origin. The invoice must be in English or come with an accurate English translation, and it must name a responsible employee of the exporter who knows the transaction. The UK government asks exporters to list any freight or export insurance included in the price separately.

In the Gulf

Since 1 February 2023 the UAE has required goods imported into the mainland and valued at AED 10,000 or more to have their invoice attested by the Ministry of Foreign Affairs, at AED 150 per invoice. The fee is due within 14 days of the bill of entry date; after that, a further fine of AED 500 per invoice applies. If the port of discharge is a free zone, no attestation is needed. Dubai Customs lists the invoice, packing list and certificate of origin as the documents for a declaration, and charges AED 500 to amend invoice-level goods information on one already made. Saudi Arabia's ZATCA asks importers for the commercial invoice before import and for the declaration to be completed on Fasah at least 48 hours before the shipment arrives.

Worked example: an import into Dubai

Invoice AED 40,000 ≥ AED 10,000 → attestation required · fee AED 150 · paid on day 20 after the bill of entry → + AED 500 fine = AED 650

Paid within the 14-day grace period, the cost is AED 150. Discharged at a free zone port, the invoice needs no attestation at all.

Commercial or pro forma

A pro forma invoice comes first. The US International Trade Administration calls it a negotiating tool between seller and buyer before shipment: a quotation in invoice form that eventually becomes the commercial invoice. US customs accepts a pro forma at entry only when no commercial invoice is available, and it must still carry enough information to examine the goods and work out the duty.

The mistake people make

An invoice that disagrees with the other documents. Under a letter of credit, the UK government warns, the invoice has to tally exactly with the credit or payment can be held up; and the description, weights and package count should agree with the packing list. And get the commodity code right: duty follows the classification, and the UK government reminds exporters they are legally liable for a misclassification.

FAQ