Commercial Invoice
A document used to evidence a transaction, movement, licence, inspection or customs procedure.
Last reviewed: 30 September 2026
Simple definition
A document used to evidence a transaction, movement, licence, inspection or customs procedure.
Detailed explanation
A document used to evidence a transaction, movement, licence, inspection or customs procedure. Its legal meaning, availability and evidence requirements depend on the governing customs legislation, procedure and competent authority.
Example
An importer, exporter or representative checks how “Commercial Invoice” applies before submitting information or moving the goods.
Where used
Global · Customs Documents · all transport modes.
Important conditions
Requirements differ by jurisdiction, goods, procedure and date. Confirm the current official guidance before acting.
Document details
- Prepared by
- Seller or exporter
- Received by
- Buyer, broker, carrier, bank and customs as applicable
- When required
- Normally required to evidence a commercial import or export transaction
- Information
- Parties, goods, values, currency, origin, terms of sale and transaction details
Common question
Does Commercial Invoice apply in every country?
Not necessarily. Customs terminology, procedures and legal effects can differ by customs territory and applicable agreement.
Official source
Use the linked authority and applicable national guidance for current requirements.