Shipping DocumentsMultiple modes
Commercial Invoice
The seller's principal commercial document describing the transaction and goods for payment and customs purposes.
Last reviewed: 30 September 2026
Professional definition
Issued by the seller and used by the buyer, banks, carriers and customs. It normally states seller and buyer, goods, values, currency, Incoterm and named place, origin and payment terms.
Example
Customs uses the invoice with valuation adjustments to assess an import entry.
Where it is used
Sales, customs valuation, payment and documentary trade.
Common mistakes and things to remember
A proforma invoice is not a substitute once the final sale is known; customs may require additional evidence.
Source
UN Trade and Transport Facilitation guidance
Use the linked authority and applicable national guidance for current requirements.