A Commercial Invoice is used when dutiable (typically non document) goods are shipped internationally. It is acceptable for Customs purposes if prepared in accordance with Section 141.86 through 141.89 of the United States Customs Regulations. The invoice should be completed on the shipper's company stationery in the English language, must contain the shipper's company complete address, telephone number and fax, and be signed by the shipper or its agent. An accurate and complete description of goods is necessary for Customs purposes. If the receiver/consignee is different from the importer/buyer, it should be noted on the invoice. The original commercial invoice, one copy attached to the shipment paperwork, and one copy attached to the shipment are required. A Commercial Invoice typically is required on Worldwide Parcel Express shipments (WPX).
Complete a detailed description of the items being shipped, including the item name, model number, serial and/or part number, reason for shipment ( e.g. sales samples, returned for repair, gift) what the items are made of, and whether the item is new, used, etc. For example, the description for parts and accessories of a communication products (other than covers, carrying cases and the like) must identify the type of machine for those parts, the specific machine function, where and how it is used, and whether it is shaped to fit a specific machine. If they are Printed Circuit Assemblies (PCAs), state the function for the PCA, whether populated or bare. If applicable, indicate the kind of components included and whether it contains Memory (type and capacity i.e., DRAM), CPU, or BIOS.
Also known as Harmonized Tariff Schedule (HTS) This information is optional. If the Customs Commodity Code for the items within the shipment is known, they may be indicated to a six digit level.
Indicates the country where the goods were grown, produced, or manufactured into a finished product. Note: Wearing Apparel & Textile shipments: If the manufacturer name and address is different from the shipper's; indicate the manufacturer(s) complete name and address of each item on the Invoice.
Invoice total value should reflect the shipments fair market or transaction value and the currency used. Fair market or transaction value means the price actually paid or payable for the merchandise.
Indication of validity of the invoice information, i.e., "I/we hereby certify that the information on this invoice is true and correct and that the contents of this shipment are as stated above."
Signature of sender indicates to U.S. Customs that the sender assumes responsibility for the accuracy of the description of all information on the invoice.
