Customs Invoice: What It Is and How to Fill It
A customs invoice declares the value of goods to customs. Learn the required fields, see a filled example and Canada's CI1 form, and avoid clearance delays.
A customs invoice is the document that tells border officials what you are shipping, what it is worth, where it was made and on what terms it was sold, so they can classify it and charge the right duty and tax. In most countries your commercial invoice does this job. A few, notably Canada, also have an official customs invoice form you can use instead. If the document is incomplete, the shipment usually waits at the border until someone fixes it.
This guide explains how a customs invoice differs from a commercial invoice, the fields customs authorities expect, a filled-in example, how to complete Canada's CI1, and the errors that most often delay clearance. It is general information, not legal or customs advice; check current rules with the destination country's customs authority or your broker.
Customs invoice vs commercial invoice
| Commercial invoice | Customs invoice | |
|---|---|---|
| Prepared by | Seller/exporter | Exporter, broker or forwarder |
| Main purpose | Bill the buyer, and support the customs declaration | Give customs the data it needs in its own format |
| Format | Seller's own layout | Sometimes a government form (e.g. Canada's CI1) |
| Payment request | Yes | No |
In practice, a well-built commercial invoice template for export covers everything most customs authorities ask for. When the shipment is not a sale, such as samples or goods sent before payment, a proforma is used instead; see when a proforma invoice is accepted for customs.
Fields a customs invoice should include
Requirements vary by country, but Canada's published list in CBSA Memorandum D1-4-1 is a good model of what customs authorities expect. The United States sets out its own invoice contents in 19 CFR 141.86. Common fields:
- Seller/vendor and exporter: names and addresses (they may differ)
- Buyer/purchaser and consignee: names and addresses (they may differ)
- Invoice or order number and date of shipment
- Country of origin of the goods, and any country of transhipment
- Mode of transport and place of direct shipment
- Terms of sale and payment, often expressed as an Incoterm
- Currency of settlement
- Number and type of packages, with marks and numbers
- Description of each item precise enough to classify, with condition if not new
- HS / tariff code for each line
- Quantity and unit of measure, unit price and line total
- Net and gross weight
- Freight, insurance and packing costs where they are included or excluded
- Signature and declaration that the information is true
For the classification code, see our guide to finding and showing the HS code, and for trade terms, which Incoterm to use on an invoice. Units matter too: customs often requires quantities in a specific unit, which our article on units of measure on invoices covers.
Customs invoice example
A UK maker ships ceramic tableware to a Canadian retailer. Invoice CI-2026-058, shipped 12 November 2026 by air from London Heathrow. Terms: DAP Toronto (Incoterms 2020). Currency: CAD. Country of origin: United Kingdom. 3 cartons, marks "MAPLE-TO 1-3".
| Description | HS code | Qty | Unit price | Total |
|---|---|---|---|---|
| Stoneware dinner plates, glazed, 27 cm, new | 6912.00 | 120 pcs | CAD 14.50 | CAD 1,740.00 |
| Stoneware mugs, glazed, 350 ml, new | 6912.00 | 96 pcs | CAD 9.75 | CAD 936.00 |
| Goods total | CAD 2,676.00 | |||
| Freight to Toronto (included in price under DAP, shown separately) | CAD 310.00 | |||
| Invoice total | CAD 2,986.00 | |||
The math: 120 x 14.50 = 1,740.00 and 96 x 9.75 = 936.00, giving 2,676.00 for the goods. Freight of 310.00 brings the invoice total to 2,986.00. Net weight 58 kg, gross weight 66 kg. Showing freight separately lets customs apply its own valuation rules. Check the HS code for your exact product with the importing country's tariff; the code here is for illustration.
How to fill in a customs invoice, step by step
- Confirm the destination's rules. Check whether the importing country accepts your commercial invoice or wants its own form.
- Enter the parties. Seller, exporter, buyer and consignee, even if some are the same.
- Add shipment details. Date, transport mode, ports, number of packages, marks and weights.
- Describe each item precisely. Material, use, size and condition, not just "parts" or "gifts".
- Add HS codes and country of origin for each line.
- State values. Quantity, unit price, line totals, currency, and separate freight, insurance and packing.
- State the terms of sale with an Incoterm and named place.
- Sign and date the declaration, then send copies with the shipment and to the broker or buyer, along with a packing list.
Who pays duty: why the Incoterm matters
The terms of sale on the customs invoice decide who deals with import duty and tax. Under DAP, as in the example, the buyer pays import charges on arrival. Under DDP, the seller pays them, which means the seller needs an arrangement to pay duty in the destination country. Under EXW or FCA, the buyer handles almost everything after the goods leave the seller. State the Incoterm and the named place on every invoice so the carrier and customs broker know who to bill.
Canada Customs Invoice (CI1)
Canada's Form CI1 is the best-known official customs invoice. According to CBSA, commercial shipments need either a commercial invoice with all required information, a commercial invoice plus a CI1 for the missing items, or a completed CI1. Exporters often use the CI1 when their own invoice lacks fields like currency of settlement or net and gross weight. Customs brokers can usually complete it from your commercial invoice and packing list.
Writing descriptions customs can classify
Customs officers classify goods from the description, so the most valuable minutes you spend on a customs invoice are on that column. A good description answers what the item is, what it is made of, what it is used for, and whether it is new or used. Compare:
| Weak description | Better description |
|---|---|
| Clothing | Women's knitted cardigans, 80% wool 20% nylon, new |
| Parts | Steel ball bearings, 22 mm, for industrial conveyor motors |
| Electronics | Bluetooth wireless headphones, rechargeable lithium battery included |
| Samples | Leather swatches, 10 x 10 cm, cowhide, no commercial value, for colour approval |
| Cosmetics | Hand cream, 75 ml tubes, shea butter base |
Specific descriptions speed up classification and reduce the chance of the shipment being held for inspection or queries.
Values, currency and valuation
Customs values goods from the price actually paid or payable, adjusted under each country's own rules. That is why the invoice should break the price down rather than give one lump sum:
- Unit price and total for each line, in the currency of the sale.
- Discounts shown separately, with the reason (volume, early payment).
- Freight and insurance to the destination, shown even if included in the price.
- Packing costs where they are charged separately.
- Assists, such as moulds or tooling supplied free by the buyer, which some countries add to the value.
Countries differ on whether freight and insurance to the border are part of the dutiable value. Showing each element separately lets customs apply its own method without coming back to you.
Gifts, samples and returned goods
Not every shipment is a sale. For goods with no payment, a proforma or no commercial value invoice states a realistic value, marks the reason (gift, sample, repair, return), and confirms no payment is due. Goods returned for repair or replacement should reference the original export or invoice so customs can apply any relief for returned goods.
Documents that travel with the customs invoice
The customs invoice rarely travels alone. A typical commercial shipment also carries:
- Packing list: package-by-package contents, dimensions and weights.
- Transport document: bill of lading for sea, airway bill for air, CMR for road.
- Certificate of origin where the buyer wants a preferential duty rate under a trade agreement.
- Licences or permits for controlled goods, such as some foods, chemicals or electronics.
Quantities, weights, values and descriptions must match across all of them. When they do not, customs will usually stop the shipment until the differences are explained.
Common customs invoice mistakes
- Vague descriptions such as "samples", "accessories" or "spare parts".
- Under-declared values, which risk penalties and seizure.
- Missing country of origin, which can affect duty rates and preferences.
- Inconsistent documents: weights, quantities or values that differ from the packing list or airway bill.
- No currency stated, especially when the price is in a different currency from the seller's country.
- Wrong Incoterm, which changes who pays duty on arrival.
If you sell online and ship parcels, our shipping invoice template for online sellers covers the domestic side of the same order.
You can prepare the commercial invoice behind your customs paperwork in our free invoice generator: add HS codes and origin to the item descriptions, choose your currency and download a PDF, with no account required.
Frequently asked questions
What is a customs invoice?
A customs invoice is a document that describes goods being imported and states their value, origin, quantity and terms of sale so customs authorities can classify them and calculate duties and taxes. In many countries a normal commercial invoice serves this purpose. Some countries, notably Canada, also have a specific form (CBSA Form CI1) that can be used instead of or alongside the commercial invoice.
Is a customs invoice the same as a commercial invoice?
Often they are used interchangeably, because the commercial invoice is the main document customs relies on. Strictly, a commercial invoice is the seller's bill to the buyer, while a customs invoice is a document prepared for customs in a format the importing country specifies. If your commercial invoice contains all the fields the destination country requires, a separate customs invoice is usually not needed.
Who fills out the customs invoice?
The exporter or seller normally prepares it, because they know the goods, price and origin. A freight forwarder or customs broker may complete it on the exporter's behalf using the commercial invoice and packing list. The importer is still responsible to customs for the accuracy of the declaration, so both sides should check the description, value and HS code before shipping.
Does Canada require a Canada Customs Invoice?
The Canada Border Services Agency accepts a commercial invoice that contains all required information, a commercial invoice plus a Form CI1 covering the missing fields, or a fully completed CI1. So the CI1 form is not mandatory if your own invoice includes every required element, such as country of origin, currency of settlement, terms of sale and net and gross weights.
What value should I declare on a customs invoice?
Declare the actual transaction value: the price paid or payable for the goods, in the currency of the sale. Show discounts, freight, insurance and packing separately where the form asks, because countries treat them differently when calculating duty. Never under-declare to reduce duties; customs authorities compare values with market data, and false declarations can lead to penalties and seizure.
Do I need a customs invoice for a gift or sample?
Yes, goods crossing a border generally need a document stating what they are and their value, even with no sale. Use a no commercial value or proforma invoice that gives a realistic fair value, marks the goods as a gift or sample, and explains why no payment is due. Duty and tax may still apply depending on the destination country's allowances.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
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