Country Guide

U.S. Commercial Invoice Requirements

What to include on commercial invoices for goods entering the United States, including descriptions, quantities, values, and valuation details.

Last reviewed: June 10, 2026

Quick Answer

For U.S. import clearance, the invoice or acceptable substitute documentation must identify the merchandise, quantities, values, and enough transaction detail for customs to review the entry before release.

Best for

Exporters shipping goods into the United States by courier, freight, or postal channel.

Key risk

Incomplete descriptions and under-declared values can trigger document requests, valuation review, or delays.

Core rule

U.S. invoice requirements are described in federal customs regulations and CBP guidance.

Value note

Declared value may need to include more than the item price, such as certain commissions, assists, royalties, packing, or production costs.

Core U.S. invoice data

U.S. customs review depends on identifying what the goods are, how many units are imported, and what value should be used for duty and tax calculation.

The invoice should also let the broker or carrier connect the shipment to the seller, buyer, responsible exporter, purchase order, and supporting documents.

Adequate merchandise description.
Quantity of merchandise.
Value or approximate value of the merchandise.
Country of origin and product classification information when available.
Names and addresses of seller, buyer, shipper, and consignee.

Declared value needs support

Do not treat invoice value as a placeholder. CBP guidance notes that declared value can include costs beyond the basic item price, depending on the transaction.

Keep order records, packing cost records, and supporting valuation documents available in case the carrier, broker, or CBP asks for clarification.

Descriptions and HS or HTS codes

A U.S. entry may use HTS classification rather than only a 6-digit HS code. If you know the full HTS code, include it. If you only know the 6-digit HS heading, add a detailed goods description so the broker can classify correctly.

Avoid generic labels such as 'electronics' or 'samples'. Product material, use, and model details can affect classification.

Invoice Checklist

Use complete seller, shipper, buyer, and consignee details.
Describe each product clearly enough for customs classification.
Include quantity, unit value, total value, currency, and country of origin.
Add HS or HTS classification if known.
State the reason for export and terms of sale.
Make sure declared value is supported by order and cost records.
Keep invoice, packing list, and label details consistent.

Common Mistakes to Avoid

Using a low or zero value for samples, replacements, or returns without explanation.
Leaving out origin country for line items.
Using generic product descriptions that do not identify the goods.
Confusing country of shipment with country of manufacture.
Not keeping records that support the declared value.

Before You Ship

This guide is educational and not customs, tax, legal, or brokerage advice. Carrier policies and customs rules can change. Verify current requirements with your carrier, destination customs authority, or licensed customs broker before shipping.

Official Sources Checked

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