Commercial Invoice Requirements: What to Include and Why

A commercial invoice must name the seller and the buyer, describe each item specifically, and state quantity, unit price, total value, currency and country of origin. Customs officers use it to decide what your shipment is worth, where it came from and what duty or tax applies. If it is vague or inconsistent, the parcel waits. This guide covers the fields, a worked example, the difference from a packing list, and the errors that cause holds.

TL;DR

• Every commercial invoice needs seller and buyer details, an itemized description, quantity, unit value, total value, currency and country of origin. Add an HS code, Incoterm and invoice number to avoid questions.
• Customs treats the invoice as a legal declaration of value and origin, not a receipt. Understating value can bring penalties.
• The packing list describes how the goods are packed. The commercial invoice describes what they are worth. Many shipments need both.
• Destination rules differ. The United States, for example, spells out invoice contents in federal regulations, and requires English or an English translation.
• Keep your invoice and packing list for at least 5 years if you ship from Singapore.

Table of Contents

• What a commercial invoice does
• Commercial invoice requirements: the fields to include
• What the United States requires on an invoice
• What Singapore requires when you ship from or into Singapore
• How to fill out a commercial invoice, step by step
• Commercial invoice vs packing list
• Packing list requirements and how to create one
• Mistakes that cause holds and penalties
• Keep your records
• Our perspective
• Ship with the paperwork done for you
• FAQ
• Sources

What a commercial invoice does

A commercial invoice is the sales record that travels with an international shipment. The U.S. Department of Commerce's trade.gov describes it as a required document for export and import clearance that is sometimes also used for foreign exchange purposes.

It answers four questions for customs:

1. Who is selling and who is buying? This identifies the parties responsible for the declaration.
2. What is in the box? Customs needs a description specific enough to classify the goods.
3. What is it worth? Duty and import taxes are usually calculated from the declared value.
4. Where was it made? Origin can change the duty rate or whether the goods are allowed in at all.

It also matters for gifts, samples and items you are not selling. If the goods cross a border, customs still wants a value. You can mark a gift as "no commercial value" in some situations, but check the destination's rules first, because many countries still want a value for assessment.

Commercial invoice requirements: the fields to include

There is no single worldwide template. Each importing country sets its own minimum. Still, trade.gov's guidance and most customs authorities converge on the same core fields. Use the table below as a baseline.

The research behind our guidance lists the same essentials: contact details for shipper and consignee, an itemized description, quantity, unit value, total value, currency and origin. Customs rules for the destination can add to that list.

Describe the goods so a stranger can classify them

A customs officer has seconds to read a line. "Men's cotton knit T-shirts, short sleeve" lets them classify the item. "Clothing" forces a question, and a question means a delay.

A good description has three parts: what it is, what it is made of, and what it is for. For electronics, add the model and whether it contains a battery. For food, cosmetics or health products, say the form (powder, liquid, capsule) because those goods often face extra rules.

Add the HS code

The Harmonized System code is a standardized number used worldwide to classify goods. The first six digits are common across countries, and individual countries add more digits. Some destinations require it on the invoice, and even where it is optional it speeds up clearance. Our guide to getting an HS code right for exports walks through the steps. If you ship mixed goods, assign a code to each line item.

Keep the currency and the math clean

State one currency for the whole document. Make sure unit price times quantity equals each line total, and the lines add up to the invoice total. A calculation error is the easiest discrepancy for a system to flag.

What the United States requires on an invoice

If you ship to the US, the rules are public. 19 CFR 141.86 sets out what an invoice of imported merchandise must contain. Among other items, it calls for a detailed description of each item, including the name by which it is known, its grade or quality, and the marks and numbers on the packages. It also asks for quantities in the weights and measures of the country of shipment or of the United States, the kind of currency, and itemized charges such as freight, insurance, commission and packing.

Two practical points follow:

• Language. The same regulation states that the invoice and its attachments must be in English or carry an accurate English translation. If your invoice is in another language, attach the translation.
• Charges. Customs wants to see freight, insurance and packing costs itemized, not buried in a single number. Show them as separate lines.

The U.S. Customs and Border Protection page on invoice requirements and 19 CFR 142.6 cover the filing side. Rules change, so confirm the current text before shipping high-value or regulated goods. Many other countries set similar but not identical minimums, so check the specific destination or ask your carrier.

What Singapore requires when you ship from or into Singapore

If you ship from Singapore, you are the exporter, and Singapore Customs states that exporters must obtain a Customs export permit before exporting goods. The exporter is usually the party that issues the commercial invoice to the buyer. Exported goods are not subject to Singapore duty or GST, but the permit and the supporting documents still matter. You must present the goods, the approved permit and supporting documents at the checkpoint if the permit conditions require it or the goods are dutiable or controlled.

For imports, the rules for documents for clearance of goods apply. Singapore Customs notes that a commercial invoice is needed for almost all international shipments, especially when goods are dutiable or controlled. For air imports, non-controlled and non-dutiable goods with a total CIF value of S$400 or less may qualify for GST relief and a permit waiver. CIF means cost, insurance and freight, so the invoice value alone is not the whole figure. For a Singapore-specific look at a regulated category, see this Singapore playbook on controlled drug transport compliance, which shows how much extra documentation controlled goods can demand.

To estimate what the import side costs, read our guide to calculating Singapore import cost with CIF and 9% GST. For the permit process itself, see what you need for a customs declaration in Singapore.

How to fill out a commercial invoice, step by step

Here is the order we suggest. It follows the flow of information, so you do not have to jump between fields.

1. Gather the sales record. Pull the purchase order, payment confirmation and product specifications. The invoice must match them.
2. Add the header. Write "Commercial Invoice," the invoice number and the date.
3. Enter seller and buyer details. Use full legal names and complete addresses with phone numbers. If the final recipient differs from the buyer, add that party too.
4. List each item on its own line. Give a specific description, the material, the HS code, the country of origin and the quantity.
5. Price each line. Enter the unit price and the line total. Use one currency throughout.
6. State the total and the terms. Add shipping and insurance charges if they are billed, then the Incoterm and total value.
7. Sign and date it. A signed declaration confirms the information is accurate.
8. Check it against your shipping documents. The weight, number of packages and parties must match the label and the air waybill. Our explainer on the air waybill shows where those fields sit.
9. Print copies or upload it. Follow the carrier's instructions. Some accept electronic submission, others need paper in the package.

A worked example

Say a Singapore seller ships two items to a buyer in the US:

The invoice total is USD 110.00, plus any separately itemized freight. The HS codes here are illustrative, so verify the code for your own goods before using it. Note that line 2 has a different origin from the seller's country. Origin follows where the goods were made, not where you ship from.

Commercial invoice vs packing list

The two documents look alike because both list goods and quantities. They answer different questions. The Timor-Leste Customs Authority explains that although the information may overlap, the two serve very different purposes.

A quick rule: if customs asks about value or the parties, start with the commercial invoice. If the receiver or the carrier needs to verify contents carton by carton, add a packing list. A side-by-side comparison makes the same point.

If you are also deciding between a pro forma and a commercial invoice, read pro forma vs commercial invoice for Singapore exporters.

Packing list requirements and how to create one

trade.gov describes the packing list as a document that itemizes the contents of each package, including weights, measurements and a detailed list of the goods in each one. It should travel with the shipment, so the receiver can check what arrived.

To build one:

1. Number each package. Use "Box 1 of 3," "Box 2 of 3," and so on, and mark the same numbers on the cartons.
2. List the contents of each package. Write the item, the quantity and a short description.
3. Record weights. Add net and gross weight per package, and a total.
4. Record dimensions. Length, width and height per package, with the unit.
5. Add the shipment references. Include the invoice number, the order number, the shipper and the consignee.
6. Match it to the invoice. Quantities and descriptions should agree line by line. Only the price information is left off.

If you ship one small parcel, a packing list may be optional, though including one costs nothing. For pallets, multiple cartons and mixed goods, it is worth the five minutes.

Mistakes that cause holds and penalties

Customs does not treat the invoice as a simple receipt. According to Singapore Customs' export procedures guidance, accuracy is paramount, and discrepancies between declared value and the goods, or the wrong HS code, are common reasons for holds, inspections or penalties. The same guidance flags that inaccurate declarations, such as understating value or leaving out the origin, can bring penalties of up to S$5,000 per minor offense in Singapore, and serious cases can be prosecuted.

The errors we see most:

• Vague descriptions. "Gift" or "samples" does not classify anything.
• Undervaluing. Declaring less than the buyer paid to lower tax is a false declaration.
• Wrong or missing origin. The origin is where the goods were made.
• Mismatched documents. The invoice, packing list and air waybill disagree on weight, pieces or parties.
• Using an informal template. Treating the invoice as casual paperwork often leaves a shipment stuck at the destination border while officials ask for a compliant version, as one trade documentation guide notes.
• No translation. If the destination needs a specific language, a version in another language can stall the file.

Keep your records

After the shipment, keep the paperwork. Singapore Customs requires both you and your declaring agent to keep all documents related to the purchase, import, sale or export of goods for at least 5 years from the date the permit is approved. That covers commercial invoices and packing lists. Other countries set their own periods, so check the rules of each country you trade with.

Our perspective

Most customs problems we see do not start at the border. They start at the keyboard, when someone fills in the invoice in a hurry. People treat it as a formality, then discover the parcel is stuck because a description was too general or a value did not match the order.

Our advice is to build one clean template for your regular goods and reuse it. Keep a short product list with the exact descriptions, materials, HS codes and origins, so every invoice reads the same way. Then check three things before you hand the parcel over: the total matches what the buyer paid, the origin is correct, and the invoice agrees with the label. For businesses, that habit saves more time than any carrier upgrade.

We also suggest asking your buyer what the destination requires before you ship. A buyer in the receiving country often knows whether a specific format, language or extra document is needed. For a wider checklist, see our guide to essential international shipping documentation for SMEs.

— SP

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FAQ

Can I make my own commercial invoice?

Yes, in many cases. No single form is mandatory worldwide. Your invoice must still contain the information the destination country requires, so check those rules first. A self-made invoice that leaves out the origin or a specific description is likely to cause delays.

Do I need a commercial invoice for a gift?

If the parcel crosses a border and contains goods, you will usually still need an invoice. Mark it clearly as a gift and state a fair value. Customs may use that value to decide on duty and tax, so do not leave it at zero without checking the destination's rules.

Is a packing list required if I have a commercial invoice?

Not always. The commercial invoice is the document customs relies on for value. A packing list adds carton-level detail, which helps for multi-box or pallet shipments, and some carriers or buyers ask for it. For a single small parcel, the invoice alone is often enough, but confirm with your carrier.

What is the difference between a pro forma and a commercial invoice?

A pro forma invoice is a preview of a sale, sent before the goods ship, for example so a buyer can arrange payment or a permit. A commercial invoice is the final document issued for an actual shipment. Our guide to pro forma vs commercial invoice goes into more detail.

How long should I keep my shipping documents?

In Singapore, at least 5 years from the date the permit is approved. Other countries use different periods, so follow the rules where you trade.

Sources

• Commercial Invoice, trade.gov
• Packing List, trade.gov
• 19 CFR 141.86, Contents of invoices and general requirements
• 19 CFR 142.6, Invoice requirements
• Export Procedures Overview, Singapore Customs
• Documentation for Clearance of Goods (export), Singapore Customs
• Documents for Clearance of Goods (import), Singapore Customs
• Retaining Your Trade Documents, Singapore Customs
• Commercial Invoice vs Packing List: Key Differences

Recommended

• Avoid Delays: Pro forma vs Commercial Invoice for Singapore Exporters
• What You Need for a Customs Declaration in Singapore
• Essential international shipping documentation for Singapore SMEs
• How to Prepare Shipments for Export: A US Guide