In general, a commercial invoice should provide enough information for a Customs and Border Protection (CBP) Officer to determine if the goods being imported are admissible, and if so, what the correct rate of duty should be applicable based on its Harmonized Tariff Number.

Customs does not provide a specific format for a commercial invoice, however they do provide the elements that should be on an invoice in 19 C.F.R. 141.85.

At a minimum, an invoice should:

1. Describe the item clearly

2. Give the quantity

3. State the value (either price paid, or estimated value based on other considerations.) Give both the value in foreign currency and U.S. dollars

4. Country of Origin (where the item was made)

5. Where it was purchased

6. Name of the business or person selling the merchandise

7. Location of the business or person selling the merchandise

8. Name and address of business or person buying the merchandise, and if different from the importer

9. The U.S. address of the person or business the goods are being shipped to

In addition, Footwear is unique and Customs requires more detail; these additional requirements may be viewed at 19 C.F.R. 141.89.  The additional invoice one must include with all their shipments is the “Interim Footwear Invoice.” A sample of a interim footwear invoice can be found here.

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