What a commercial invoice must show

A commercial invoice is the document customs authorities use to work out duty and check what is actually in a shipment. What it must legally contain depends on which country the rule comes from: some publish a required-fields list, others do not. This is general information only, not customs advice; check with your carrier or a customs broker before you ship.

Required fields, by country

United States

• Port of entry the goods are destined for
• When, where, by whom and to whom the goods were sold or agreed to be sold
• A detailed description of the goods, including the name each item is known by and its grade or quality
• Quantities, in the weights and measures of the country of export
• The purchase price of each item, in the currency of the purchase
• All charges itemised by name and amount, including freight, insurance and commission
• Any rebates, drawbacks or bounties allowed on export, separately itemised
• The country of origin
• The invoice and any attachments in English, or with an accurate English translation
• What goods are contained in each individual package

Source: 19 CFR 141.86 (eCFR), checked 28 September 2026.

Canada

• Vendor (seller) name and address
• Date of direct shipment to Canada
• Consignee and purchaser names and addresses, if different
• Country of origin of the goods, and country of transhipment if any
• Conditions of sale and terms of payment
• Currency of settlement
• Number of packages, and a full description and quantity of each commodity
• Unit price and total invoice value
• Total weight of the shipment
• The invoice in English or French

Source: CBSA Memorandum D1-4-1, checked 28 September 2026.

United Kingdom

• Invoice number and date of issue
• Full name, address and contact details of seller and buyer, and the consignee if different
• Unit price, method of payment, currency and any discounts
• Quantity, gross and net weight, and the number, weight and type of packages
• HS code and a plain English description of the goods
• Incoterms agreed with the buyer
• Country of origin, means of transport and route
• Total value and any additional charges such as freight and insurance

Source: business.gov.uk export guidance, checked 28 September 2026.

Australia

Neither the Australian Border Force nor Australian legislation publishes a list of fields a commercial invoice must show. Use the fields below as a general guide, and check with the ABF or a customs broker for your shipment.

New Zealand

New Zealand Customs does not publish a list of fields a commercial invoice must show. Use the fields below as a general guide, and check with NZ Customs or a customs broker for your shipment.

What is on every commercial invoice

Whatever the country, a commercial invoice should show the shipper and consignee (and the importer of record, if different), an invoice number and date, each item's description, country of origin and value, the Incoterms agreed with the buyer, and a declaration that the details given are true and correct.

Commercial invoice or packing list?

The commercial invoice states what was sold and its value, for customs and for payment. The packing list shows what is physically in the shipment, by package, with quantities and weight but no prices, for the carrier and whoever unpacks it. Papertern's maker produces both from the same line items.

Summary by country