A commercial invoice is the seller's bill for one shipment, and customs relies on it to see what was sold, between whom, for how much and where it was made. It travels with a packing list, which says what is in each carton, and a bill of lading or air waybill, which shows that the carrier has the goods and who may collect them. For clothing, the invoice also needs fibre content and construction, and US entries must identify the actual manufacturer [2][4].
The short answer
- A commercial invoice is the seller's bill of sale for one shipment. US rules require one per shipment, showing the parties, a detailed description, quantities, each item's price, all charges and the country of origin [1][2].
- Apparel invoices also need fibre percentages by weight, with shell and lining shown separately, and construction details; US apparel entries must also identify the factory that made each style [2][4].
- A customs invoice is a form set by the importing country. As checked on 22 September 2026, Canada still publishes its Canada Customs Invoice but accepts a commercial invoice carrying the same information [7].
- A bill of lading is the carrier's receipt for goods shipped by sea, evidence of the contract of carriage and, when transferable, the document that entitles its holder to claim the cargo [8][9].
What a commercial invoice is, and what customs does with it
The seller issues it, and it describes one shipment: parties, goods, quantities, prices and origin. US rules require an invoice for each shipment and do not let one invoice cover more than one distinct shipment, except instalments of a single order arriving within ten consecutive days [2].
It is not the customs declaration. That is made by the importer of record — in the United States the owner or purchaser, or a licensed customs broker they designate — who is liable for the duties [3]. The invoice is the evidence behind it: US rules list it among the release documents, with the entry, evidence of the right to make entry and, where appropriate, a packing list [5]. HMRC likewise takes the seller's invoice as evidence of price if it is authentic and shows the full amount paid or payable [6]. This summarises published rules and is not legal advice.
What US customs requires on a commercial invoice
The core list is 19 CFR 141.86 [1]. Its paragraph (a) sets out eleven items; later paragraphs add language, package contents, discounts and a named contact. Neighbouring sections require a breakdown of component materials where they decide classification or value, and extra details for textiles and wearing apparel [2]. Any of this may sit on an attachment to the invoice [1].
What 19 CFR 141.86 asks every invoice to show
| Requirement | In practice | Paragraph |
|---|---|---|
| Port of entry | The US port the goods are destined for | (a)(1) |
| Sale details | When, where, by whom and to whom the goods were sold | (a)(2) |
| Detailed description | Item name, quality, and the style and carton marks and numbers | (a)(3) |
| Quantities | In the exporting country's or US units | (a)(4) |
| Price of each item | Purchase price per item, in the purchase currency | (a)(5) |
| Unpurchased goods | A value per item, samples included | (a)(6) |
| Currency | The kind of currency | (a)(7) |
| Charges | Freight, insurance, commission and packing, itemised by name and amount | (a)(8) |
| Export rebates | Any rebates, drawbacks or bounties allowed on exportation | (a)(9) |
| Country of origin | Where the goods originate | (a)(10) |
| Assists | Production inputs supplied and not in the price, unless furnished in the US | (a)(11) |
| Language | English, or an attached English translation | (d) |
| Package contents | What each package contains | (e) |
| Discounts | Every discount from list or base price | (g) |
| Responsible person | A named exporter employee who knows the transaction | (j) |
Five apparel details buyers get wrong
Knitted and woven versions of a garment fall under different tariff headings, so construction matters as much as fibre.
Two smaller traps: labels, hangtags or trims the brand supplies free or below cost are assists, which the US rule asks to be shown unless furnished in the US, and HMRC adds labels and price tags to the customs value [1][6]. A free sample still needs a value, based on what it would fetch in the ordinary course of trade [1].
The usual mistake, and what the invoice should carry
| Detail | Usual mistake | What to write instead |
|---|---|---|
| Fibre content | One blend for the whole garment, or none | Percentages by weight for the whole garment, then for shell and lining separately [2] |
| Construction | “Yoga pants” with no construction stated | Knitted or woven; a breakdown per fabric where both are combined; for woven garments, whether yarn-dyed and whether two or more colours are in the warp or filling [2] |
| Country of origin | The seller's country, or the port of loading | The actual origin, even when goods are invoiced or shipped from elsewhere [3] |
| Manufacturer | Only the company that issued the invoice | The factory that did the origin-conferring work on each style [4] |
| Price per style | “Activewear, assorted, one lot” | One line per style, and per colour or size where prices differ [1] |
A commercial invoice template for apparel shipments
Neither US nor Canadian rules prescribe a layout. US rules accept an invoice in the form customary in the trade, and CBSA accepts one prepared by any means and does not pre-approve formats [2][7]. Use the fields below, and build the packing list from the same order data so the two cannot drift apart.
Commercial invoice template: fields for an apparel shipment
| Field | What to enter | Rule behind it |
|---|---|---|
| Header | Invoice number, date, Incoterm and named place, payment terms, currency | US 141.86(a)(7); Canada fields 9, 10 |
| Seller | Legal name, address, named contact | US 141.86(a)(2), (j) |
| Buyer and consignee | The brand, plus the delivery party if different | US 141.86(a)(2); Canada fields 4, 5 |
| Manufacturer | Factory name and address per style | US 19 CFR 102.23 |
| Route | Port of loading and port of entry | US 141.86(a)(1); Canada field 8 |
| Style line | Style number, garment type, gender, knitted or woven | US 141.86(a)(3); Canada field 12 |
| Fibre content | Percentages by weight; shell and lining separately | US 141.89 |
| HS code | Seller's proposal per line, marked as proposed | US 141.90, noted by importer or broker |
| Origin | Country of origin per line | US 141.86(a)(10); Canada field 7 |
| Quantity and price | Pieces per style and colour, unit price, line total | US 141.86(a)(4), (5); Canada fields 13 to 15 |
| Charges and discounts | Freight, insurance, packing, commissions, discounts | US 141.86(a)(8), (g) |
| Buyer-supplied items | Labels, trims or tooling provided free or below cost | US 141.86(a)(11); HMRC value additions |
| Packages | Carton count, marks, number range, net and gross weight | US 141.86(a)(3), (e); Canada fields 11, 12, 16 |
Commercial invoice, customs invoice, pro forma and declaration
A customs invoice is a form prescribed by the importing country's customs authority; a commercial invoice is the seller's own. Buyers shipping to Canada still meet one. As checked on 22 September 2026, CBSA's memorandum D1-4-1 — dated 1 March 2013, and marked under review since October 2024 after the move to its CARM system — accepts a commercial invoice with all its Appendix A information, a commercial invoice plus a Canada Customs Invoice (CI1) for the rest, or a completed CI1 [7].
“Pro forma” has two meanings. In trade, it is the seller's advance invoice, used to confirm an order, take a deposit or open a letter of credit. In US customs usage, it is the importer's own statement of value when the seller's invoice is unavailable [2].
Which document does what
| Document | Prepared by | Purpose | Customs use |
|---|---|---|---|
| Commercial invoice | Seller | Bills the buyer for one shipment | Main evidence of value, description and origin |
| Customs invoice (Canada's CI1) | Seller or importer, on the country's form | Supplies data in that country's layout | Accepted alone, or alongside a commercial invoice |
| Pro forma, trade sense | Seller, before shipment | Supports an order, deposit or letter of credit | No substitute for the final invoice |
| Pro forma, US customs sense | Importer | States value when no invoice is available | Accepted in defined cases |
| Customs declaration | Importer of record or its broker | Declares classification, value and origin | The basis for duty and admissibility |
| Packing list | Seller or factory | Lists each carton's contents | Reconciles cartons and targets examination |
Shipping apparel to Canada: what the invoice must show
CBSA wants the invoice in English or French. Appendix A of D1-4-1 lists vendor, date of direct shipment, consignee, purchaser, any country of transhipment, origin, mode and place of shipment, terms of sale and payment, currency of settlement, packages with marks and numbers, a commercial description with style or code numbers and sizes, quantities, unit and total prices, net and gross weights, invoice total, exporter, originator, any CBSA ruling and certain costs, such as export packing [7].
Used goods, below-prime goods, job lots, close-outs and discontinued lines must be identified. The importer, not CBSA, answers for every field being present. Lower-value shipments have lighter rules; confirm the current threshold with your broker while the memorandum is under review [7].
What a packing list is, and who reads it
A packing list is the carton-by-carton account of a shipment — styles, colours, sizes and piece counts, with weights and dimensions — and usually carries no prices. US rules list it among release documents where appropriate, and require the invoice to state what each package contains, which an attachment may do [5][1].
Customs uses it to reconcile cartons with the invoice and choose which to open; the warehouse uses it to count cartons, check size splits and put stock away unopened. For apparel, ask for carton ranges by style and colour with a size breakdown, carton numbers matching the invoice marks, and mixed cartons flagged.
What a bill of lading is, and why it matters
A bill of lading is the document a carrier issues for goods shipped by sea. HMRC's guidance gives it three uses — receipt for the goods, evidence of the contract of carriage, and evidence that its holder may claim them — and notes that one of the set of originals is presented to collect the cargo [8]. The UK's Carriage of Goods by Sea Act 1992 counts a document as a bill of lading only if it can be transferred by endorsement or, as a bearer bill, by delivery [9].
Supply terms often tie the balance payment to the bill: the seller sends a copy, the buyer pays, and the originals or a release follow. At the US border, a bill of lading or air waybill presented by its holder is evidence of the right to make entry, and a named consignee cannot endorse a non-negotiable bill or air waybill over to someone else [10]. The entry summary records its number [3].
Bill of lading, sea waybill or air waybill
| Document | Transferable? | How cargo is released | Typical use |
|---|---|---|---|
| Bill of lading to order | Yes, by endorsement and delivery | Against one original | The seller keeps control until the balance is paid |
| Surrendered bill (telex release) | No; originals returned at origin | On the carrier's release message | Payment settled before originals could travel |
| Sea waybill | No; it names the consignee | To the named consignee, no original needed | Prepaid or open-account trade |
| Air waybill | No; not endorsable for a US entry | To the consignee named on it | Air freight, express and samples |
What to check before the documents leave origin
Most document problems are consistency problems. Carton count, gross weight, description, consignee and marks should match across invoice, packing list and bill of lading, and the invoice total should equal the full amount paid or payable [6]. Ask for drafts before booking, and check them against the order confirmation and the garment labels.
In writing, agree who issues each document and when, that every style shows its manufacturer and origin, and that invoice HS codes are proposals for the importer's broker to confirm. SEAMDANCE proposes an HS code per style, whichever factory makes it.
Quick answers
What is a commercial invoice in shipping and importing?
The seller's bill for one shipment: the parties, a detailed description, quantities, each item's price, charges, currency and origin. Customs treats it as the main evidence of what was bought and for how much; the declaration itself is filed by the importer of record or its broker [1][3].
Is a commercial invoice the same as a customs invoice?
No. The commercial invoice is the seller's own document; a customs invoice is a form set by the importing country. One complete commercial invoice usually does both jobs: the US asks for a commercial invoice with specified content, and Canada, as checked on 22 September 2026, accepts one instead of its Canada Customs Invoice [2][7].
What should a commercial invoice for customs include?
Seller and buyer, date and place of sale, a detailed description with style numbers, quantities, each item's price in the sale currency, itemised charges, discounts, origin, package marks and contents, and a named exporter contact. For clothing, add fibre content by weight, construction and each style's manufacturer. The US list is 19 CFR 141.86 [1].
Can I use a courier's commercial invoice template for international shipping?
Yes. Customs authorities judge content, not layout: US rules accept the form customary in the trade, and CBSA accepts an invoice prepared by any means [2][7]. Check that the courier's form has room for one line per style, fibre content, origin, the manufacturer and a real value, required even for free samples [1].
What does a commercial invoice for shipping to Canada need?
It must be in English or French and carry the fields listed in CBSA's memorandum D1-4-1: the parties, origin, date and place of direct shipment, terms of sale and payment, currency, marked and numbered packages, a commercial description with style numbers and sizes, quantities, prices and weights. Used or below-prime goods must be identified [7].
What is a packing list in shipping?
A carton-by-carton list of contents — styles, colours, sizes and piece counts — with carton numbers, weights and dimensions but no prices. Customs uses it to reconcile cartons with the invoice and pick which to examine, and US rules list it among release documents [5]; warehouses receive stock against it.
What does bill of lading mean in shipping and importing?
It is the document a sea carrier issues for the goods it carries: a receipt, evidence of the contract of carriage and, when transferable, the document presented to claim the cargo [8]. For US imports it, or an air waybill for air freight, also evidences the right to make the customs entry [10].
Why is the bill of lading important?
Whoever holds a transferable original can claim the goods [8], which is why sellers often release originals only once the balance is paid. The bill also links the shipment to the customs entry, which records its number [3], so its description, carton count and weight need to match the invoice and packing list.
What is the difference between a house and a master bill of lading?
In a consolidated shipment, the shipping line issues one master bill to the forwarder for the container, and the forwarder issues each shipper a house bill for its own goods. The buyer normally holds the house bill; at destination, the forwarder's agent collects the container on the master bill and releases each consignment against its house bill.
Is a sea waybill the same as a bill of lading?
No. A sea waybill is a receipt that contains or evidences the contract of carriage and names who the carrier delivers to, but UK law defines it as something other than a bill of lading [9]. Nothing is endorsed to a new owner and no original must reach the destination, so it suits prepaid or trusted trade.
What is the difference between a packing list and a bill of lading?
They come from different parties and do different jobs. The packing list is the shipper's own account of what is in each carton, and US entry rules list it among the documents that support an entry [5]. The bill of lading is issued by the carrier: a receipt for the goods, evidence of the contract of carriage and, when negotiable, a document of title [8][9], which is why it can serve as evidence of the right to make entry [10]. Your broker checks both against the commercial invoice.
Sources
- eCFR — 19 CFR 141.86, Contents of invoices and general requirements (the required invoice elements; checked 22 September 2026, text current to 18 September 2026)
- eCFR — 19 CFR Part 141, Subpart F, Invoices (one invoice per shipment, customary form, pro forma invoices, component breakdown, textile and wearing-apparel details in 141.89, tariff notation in 141.90)
- CBP — Form 7501 Entry Summary with instructions, revision 02/26 (importer of record, actual manufacturer for textile shipments, country of origin, bill of lading number)
- eCFR — 19 CFR 102.23, Origin and manufacturer identification (textile and apparel entries must identify the manufacturer that performed the origin-conferring work)
- eCFR — 19 CFR 142.3, Entry documentation required (commercial invoice, packing list and evidence of the right to make entry)
- HMRC — Valuing imported goods using Method 1 (transaction value): the seller's invoice as evidence of price, and costs and buyer-supplied items added to the value
- CBSA — Memorandum D1-4-1, CBSA Invoice Requirements (commercial invoice or Canada Customs Invoice, and the Appendix A fields; checked 22 September 2026)
- HMRC — Tonnage Tax Manual TTM15140, Background material: shipping contracts (the three uses of a bill of lading)
- legislation.gov.uk — Carriage of Goods by Sea Act 1992, section 1 (what counts as a bill of lading, and the definition of a sea waybill)
- eCFR — 19 CFR 141.11, Evidence of right to make entry (bill of lading or air waybill; non-negotiable documents cannot be endorsed over)
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