US Commercial Invoice Requirements (19 CFR 141.86)
CBP does not prescribe a commercial invoice form. A commercial invoice is presented for each shipment (19 CFR 141.81); it "shall be prepared in the manner customary in the trade" and must contain the information in 19 CFR 141.86 through 141.89 (141.83(c)(1)). Below is the full 141.86 list, quoted from the eCFR, plus what must go with the entry (142.6), the exemptions and pro forma invoice (141.83(d), 141.85), what the importer or broker adds (141.90) and CBP's view on signatures.
Regulation text: eCFR, title 19 up to date as of , read . Source type: primary (Code of Federal Regulations).
Who adds what
| Party | What the regulations give them |
|---|---|
| Seller / exporter | The invoice itself with the 141.86 contents, including the named responsible employee of the exporter (141.86(j)). 142.6(a)(5) names "the foreign individual or firm who is responsible for invoicing the merchandise, ordinarily the manufacturer/seller". |
| Importer or customs broker | The HTSUS subheading and rate of duty "on the invoice or with the invoice data" (141.90(b)); the computation of deductions and additions to reach entered value (141.90(c)); invoice and page numbering when an entry has several invoices or more than two pages (141.86(h)); a pro forma invoice when no commercial invoice is available (141.83(d), 141.91). |
| CBP | Accepts copies (141.83(c)(2)), can assist with the subheading on request, and the port director can waive the subheading at release (142.6(a)(4)). |
19 CFR 141.86(a): the eleven items every invoice must show
"Each invoice of imported merchandise, must set forth the following information:"
| Item | Regulation text (verbatim) | In our Commercial Invoice Generator |
|---|---|---|
| 141.86(a)(1) | The port of entry to which the merchandise is destined; | No dedicated field. Add it to Notes (for example "Port of entry: Newark, NJ"). |
| 141.86(a)(2) | The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped; | Partly: "Shipper / Exporter" and "Consignee / Importer" boxes and the Date field. Add the place of sale or shipment to Notes. |
| 141.86(a)(3) | A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, and symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed; | Description on each line. Package marks and numbers have no field: add them to Notes. |
| 141.86(a)(4) | The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States; | Quantity and unit on each line; total gross weight prints in kg. |
| 141.86(a)(5) | The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase; | Unit price and line total on each line. |
| 141.86(a)(6) | If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation; | Same price column. With a non-sale Reason for Export the column prints "Unit Value" and the total "Total Declared Value". |
| 141.86(a)(7) | The kind of currency, whether gold, silver, or paper; | Currency setting. Choose "Custom Currency..." to print a code such as USD. |
| 141.86(a)(8) | All charges upon the merchandise itemized by name and amount, including freight, insurance, commission, cases, containers, coverings, and cost of packing; and if not included above, all charges, costs, and expenses incurred in bringing the merchandise from alongside the carrier at the port of exportation in the country of exportation and placing it alongside the carrier at the first United States port of entry. The cost of packing, cases, containers, and inland freight to the port of exportation need not be itemized by amount if included in the invoice price, and so identified. Where the required information does not appear on the invoice as originally prepared, it must be shown on an attachment to the invoice; | One "Freight / Shipping" amount. Itemize insurance, commission and packing as separate lines or in Notes. |
| 141.86(a)(9) | All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; | No dedicated field: add them to Notes. |
| 141.86(a)(10) | The country of origin of the merchandise; and, | Origin on each line; prints in the "Country of Origin" column. |
| 141.86(a)(11) | All goods or services furnished for the production of the merchandise (e.g., assists such as dies, molds, tools, engineering work) not included in the invoice price. However, goods or services furnished in the United States are excluded. Annual reports for goods and services, when approved by the Center director, will be accepted as proof that the goods or services were provided. | No dedicated field: add assists to Notes. |
Source: 19 CFR 141.86 (eCFR). Where an item is missing from the invoice as first prepared, 141.86(a)(8) and (i) allow it on an attachment.
The same subpart continues: 141.87 requires a breakdown of component materials "Whenever the classification or appraisement of merchandise depends on the component materials", 141.88 requires a verified statement of computed value when the Center director notifies the importer that it is needed, and 141.89 sets "Additional information for certain classes of merchandise" listed by HTSUS subheading. Check them if your goods are covered.
19 CFR 141.86(b)-(j): the other requirements
- 141.86(b) Nonpurchased merchandise shipped by other than manufacturer
- "Each invoice of imported merchandise shipped to a person in the United States by a person other than the manufacturer and otherwise than pursuant to a purchase or agreement to purchase must set forth the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper."
- 141.86(c) Merchandise sold in transit
- "If the merchandise is sold on the documents while in transit from the port of exportation to the port of entry, the original invoice reflecting the transaction under which the merchandise actually began its journey to the United States, and the resale invoice or a statement of sale showing the price paid for each item by the purchaser, must be filed as part of the entry, entry summary, or withdrawal documentation."
- 141.86(d) Invoice to be in English
- "The invoice and all attachments must be in the English language, or must have attached thereto an accurate English translation containing adequate information for examination of the merchandise and determination of duties."
- 141.86(e) Packing list
- "Each invoice must state in adequate detail what merchandise is contained in each individual package."
- 141.86(f) Weights and measures
- "If the invoice or entry does not disclose the weight, gage, or measure of the merchandise which is necessary to ascertain duties, the consignee must pay the expense of weighing, gaging, or measuring prior to the release of the merchandise from CBP custody."
- 141.86(g) Discounts
- "Each invoice must set forth in detail, for each class or kind of merchandise, every discount from list or other base price which has been or may be allowed in fixing each purchase price or value."
- 141.86(h) Numbering of invoices and pages
- Except when electronic invoice data are transmitted to CBP under part 143, the importer numbers each invoice consecutively when more than one invoice is included in the same entry, and numbers the pages in a single series when the invoice or invoices filed with one entry run to more than two pages, at the bottom of the face of each page. The regulation's own example for one one-page invoice and one two-page invoice: "Inv. 1, p. 1. Inv. 2, p. 2. Inv. 2, p. 3".
- 141.86(i) Information may be on invoice or attached thereto
- "Any information required on an invoice by any provision of this subpart may be set forth either on the invoice or on an attachment thereto."
- 141.86(j) Name of responsible individual
- "Each invoice of imported merchandise must identify by name a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction."
(h) is summarized; every other entry is quoted. Source: 19 CFR 141.86.
19 CFR 142.6: what must go with the entry, before release
"The commercial invoice, or the documentation acceptable in place of a commercial invoice in those instances listed in § 141.83(d) of this chapter, shall be furnished with the entry and before release of the merchandise is authorized. The commercial invoice or other acceptable documentation shall contain:"
- (1) An adequate description of the merchandise.
- (2) The quantities of the merchandise.
- (3) The values or approximate values of the merchandise.
- (4) The appropriate eight-digit subheading from the Harmonized Tariff Schedule of the United States. If the importer is uncertain of the appropriate subheading number, Customs shall assist him at his request. The port director may waive this requirement if he is satisfied that the information is not available at the time release of the merchandise is authorized.
- (5) The name and complete address of the foreign individual or firm who is responsible for invoicing the merchandise, ordinarily the manufacturer/seller, but where the manufacturer is not the seller, the party who sold the merchandise for export to the U.S., or made the merchandise available for sale.
The rest of the 141.86-141.89 information may follow later: if it "does not appear on the invoice or substitute document filed with the entry documentation, it shall be included in the invoice or substitute document delivered at the time the entry summary documentation is filed" (142.6(b)). How many digits and where the code goes: HS code on a commercial invoice.
Source: 19 CFR 142.6 (eCFR).
Form, copies and when no commercial invoice is required
(1) A commercial invoice shall be filed for each shipment of merchandise not exempted by paragraph (d) of this section. The commercial invoice shall be prepared in the manner customary in the trade, contain the information required by §§ 141.86 through 141.89, and substantiate the statistical information required by § 141.61(e) to be given on the entry, entry summary, or withdrawal documentation. (2) CBP may accept a copy of a required commercial invoice in place of the original. A copy, other than a photostatic or photographic copy, shall contain a declaration by the foreign seller, the shipper, or the importer that it is a true copy.
141.83(d) lists merchandise for which a commercial invoice "shall not be required", including "(2) Merchandise not intended for sale or any commercial use in its imported condition or any other form, and not brought in on commission for any person other than the importer", goods returned after repair or alteration under HTSUS 9802.00.40 and 9802.00.60 ((d)(5)), and "(6) Merchandise shipped abroad, not delivered to the consignee, and returned to the United States." Even then, "The importer, however, shall present any invoice, memorandum invoice, or bill pertaining to the merchandise which may be in his possession or available to him. If no invoice or bill is available, a pro forma (or substitute) invoice, as provided for in § 141.85, shall be filed".
The 141.85 pro forma invoice is the importer's statement, titled "Pro Forma Invoice Importers Statement Of Value Or The Price Paid In The Form Of An Invoice", which opens: "Not being in possession of a commercial seller's or shipper's invoice I request that you accept the statement of value or the price paid in the form of an invoice submitted below". It ends with the signature of the person making it. Shipping product samples, gifts or returns: no-commercial-value invoices.
Entry without the required invoice (19 CFR 141.91)
If the invoice is not available in proper form and no waiver is granted, the entry is accepted only if:
- "CBP is satisfied that the failure to produce the required invoice is due to a cause beyond the control of the importer";
- the importer files "A written declaration that he is unable to produce such invoice" and any seller's or shipper's invoices available, or else a 141.85 pro forma invoice;
- the documents carry information adequate for examination, estimated duties and statistics; and
- the importer files a bond on Customs Form 301 "in an amount equal to one and one-half the invoice value of the merchandise, for the production of the required invoice, which must be produced within 120 days after the date of the filing of the entry summary", or within 50 days "If needed for statistical purposes".
Source: 19 CFR 141.91 (eCFR).
What the importer or broker writes on the invoice (19 CFR 141.90)
- (b) "The importer or customs broker must include on the invoice or with the invoice data the appropriate subheading under the provisions of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) and the rate of duty for the merchandise being entered." Unless the data are linked to the entry summary electronically under part 143, it goes "in the left-hand portion of the invoice, next to the articles to which they apply."
- (c) "The importer must show in clear detail on the invoice or on an attached statement the computation of all deductions from total invoice value, such as nondutiable charges, and all additions to invoice value which have been made to arrive at the aggregate entered value."
- (d) On paper, "all notations made on the invoice by the importer or customs broker must be in blue or black ink."
Source: 19 CFR 141.90 (eCFR). If you are the seller, leave room on the left of each line or supply the codes you know; the importer's broker makes the final notation.
Signatures and computer-generated invoices: CBP ruling H328583
Mohawk Global asked whether an unsigned commercial invoice generated from EDI data satisfies 19 CFR 141.81. CBP's Headquarters ruling H328583 of 14 December 2023 answered:
Mohawk's request specifically notes that the invoice will not be signed. However, there is no requirement in this provision for a signature on the invoice. A signature is only required for a pro forma invoice. See 19 C.F.R. § 141.85.
Its holding: "Provided the subject commercial invoice contains all the required information, computer generating the invoice through EDI transfers will result in a commercial invoice which satisfies the requirements of 19 C.F.R. §141.81."
Scope. A ruling letter "represents the official position of the Customs Service with respect to the particular transaction or issue described therein" (19 CFR 177.9(a)), and "no other person should rely on the ruling letter or assume that the principles of that ruling will be applied in connection with any transaction other than the one described in the letter" (177.9(c)). Read it as CBP's stated view on signatures for US entries, not as a rule for every shipment; other countries and your carrier set their own document rules.
Source: 19 CFR 177.9 (eCFR).
Making the invoice with our generator
The Commercial Invoice Generator prints the shipper and consignee, date, a description, quantity and unit, unit price or value, country of origin and HS code on each line, the number of packages, total gross weight (kg), Incoterms (free text), Reason for Export, a freight amount, notes, a certification sentence and a signature line. The mapping column in the 141.86(a) table shows what goes in Notes: the port of entry, package marks and numbers, rebates and assists, and the name of the exporter's responsible employee (141.86(j)). The editor opens with sample parties, lines and terms: replace all of them. It does not check codes or completeness against the regulation.
The generator is free and unmetered for normal use; an anti-abuse cap of 20 PDFs per device per day (200 per IP) applies, well above ordinary use, and blank template file downloads are not metered. A one-line "Created free with myinvoicetemplate.com" credit is switched on by default and one free checkbox in the settings turns it off. Your draft is stored in your own browser on this device, so download and keep the PDF you need.
US commercial invoice requirements: FAQ
What are the CBP commercial invoice requirements?
A commercial invoice is presented for each shipment when the entry summary is filed (19 CFR 141.81). It is prepared "in the manner customary in the trade" and must contain the information in 19 CFR 141.86 through 141.89 (141.83(c)(1)). 141.86(a) lists eleven items: port of entry; the parties, time and place of the sale or shipment; a detailed description with package marks; quantities; the purchase price, or a value if nothing was bought; the kind of currency; all charges; rebates, drawbacks and bounties; country of origin; and assists. 141.86(b)-(j) add English, a per-package contents statement, discounts, page numbering and a named responsible employee of the exporter.
Does a commercial invoice need to be signed for US customs?
The 19 CFR 141.86 list asks for the name of a responsible employee of the exporter (141.86(j)), not a signature. In ruling H328583 (14 December 2023) CBP said: "there is no requirement in this provision for a signature on the invoice. A signature is only required for a pro forma invoice." A ruling applies only to the transaction it describes (19 CFR 177.9(b)(1)), so treat it as CBP's stated view, not a general guarantee.
Does the commercial invoice have to be in English?
Yes, or it must be translated: "The invoice and all attachments must be in the English language, or must have attached thereto an accurate English translation containing adequate information for examination of the merchandise and determination of duties" (19 CFR 141.86(d)).
Is an HS code required on a US commercial invoice?
The invoice or other acceptable documentation filed with the entry must carry "The appropriate eight-digit subheading from the Harmonized Tariff Schedule of the United States", which the port director can waive if it is not available at release (19 CFR 142.6(a)(4)). The importer or customs broker adds it "on the invoice or with the invoice data" (19 CFR 141.90(b)). It is not one of the eleven items in 141.86(a).
Can I use a computer-generated commercial invoice?
Yes. Nothing in 141.86 prescribes a form, and in H328583 CBP held that, provided it "contains all the required information", computer generating the invoice "will result in a commercial invoice which satisfies the requirements of 19 C.F.R. §141.81." That ruling was about invoices built from EDI data for one requester; see 19 CFR 177.9(b)(1) for how far a ruling applies.
What if the commercial invoice is not available when the goods arrive?
Under 19 CFR 141.91 CBP accepts the entry without it only if the failure is beyond the importer's control and the importer files a written declaration, any available invoices or a pro forma invoice under 141.85, and a bond on Customs Form 301 of one and one-half the invoice value. The invoice must then be produced within 120 days of filing the entry summary, or within 50 days if it is needed for statistical purposes.
Does the commercial invoice need a packing list?
The regulation asks for the content rather than a separate document: "Each invoice must state in adequate detail what merchandise is contained in each individual package" (19 CFR 141.86(e)), and any required information may be on the invoice or on an attachment (141.86(i)).
Not legal or customs advice. This page quotes the regulations as published on the eCFR on the date shown. Particular goods can carry extra requirements (for example 141.88 and 141.89); confirm with your customs broker or CBP before you ship.