Carrier Guide

UPS Commercial Invoice Guide

What UPS expects on commercial and pro forma invoices for cross-border shipments, including values, product details, origin, and shipment purpose.

Last reviewed: June 10, 2026

Quick Answer

UPS requires a commercial invoice or pro forma invoice for cross-border shipments except documents with no commercial value. The invoice is used for import control, customs valuation, and duty determination.

Best for

UPS international parcels, B2B shipments, e-commerce exports, and returns.

Key risk

Incomplete line items, missing origin country, and incorrect shipment purpose can slow clearance.

Invoice type

Commercial Invoice for sales; Pro Forma Invoice when goods are not sold into the destination country.

Core function

UPS identifies the invoice as a primary form for import control, valuation, and duty determination.

Commercial invoice vs pro forma invoice for UPS

Use a commercial invoice when goods are sold or transferred as part of a commercial transaction. Use a pro forma invoice when goods are not being sold into the destination country, such as samples, repairs, gifts, or temporary shipments.

The form may look similar, but the purpose matters. Customs uses the invoice type and shipment purpose together to decide how the goods should be reviewed.

Line-item detail matters

Each product line should stand on its own. UPS and customs should be able to see the exact product, quantity, unit value, currency, country of origin, and classification information.

If the shipment includes five products, list five lines. Do not group unrelated products as 'miscellaneous goods' or 'accessories'.

Use product names that a customs officer can understand without seeing the goods.
Add material, model, SKU, and intended use when those details affect classification.
Use the same values as the sale record, return authorization, or repair paperwork.

UPS paperwork consistency

UPS shipment data, commercial invoice, packing list, and order record should not conflict. If the label says the shipment is a return but the invoice says sale, the shipment may need manual review.

Before sending the package, compare the invoice total, item count, weight, destination, and purpose against the UPS shipment record.

Invoice Checklist

Choose commercial invoice for sales and pro forma invoice for non-sale shipments.
Include shipper, consignee, and sold-to information when applicable.
List every product with description, quantity, unit value, total value, currency, HS code, and origin.
State the reason for export, such as sale, return, repair, sample, or gift.
Add tax IDs required by the destination country.
Make sure invoice values match the shipping record and order documentation.
Keep signed or digitally accepted copies in your records.

Common Mistakes to Avoid

Using a sale invoice for a return or repair shipment without explaining the purpose.
Leaving the country of origin blank for some line items.
Using a single combined line for unrelated products.
Declaring replacement parts at zero value without a supportable customs value.
Forgetting to update the invoice after changing the UPS shipment label.

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

Create the invoice after you check the requirements

Use DocInvo to create a commercial or pro forma invoice PDF in your browser. No sign-up is required, and invoice data is not stored on our server.

Create Invoice Now