Commercial Invoice and Packing List

Commercial Invoice Minimum Requirements

  • Invoice number and date
  • Purchase order number
  • The Shipper / Seller - name and address
  • The Sold To party – Clear indication of the Importer of Record
  • The ship to destination
  • The Seller and Buyer contact details
  • HTS and Jurisdiction
  • Detailed Description
  • Marks & Numbers by which it is sold or unique item identifiers
  • Quantity, weights & measures
  • Price in currency of sale
  • Country of origin
  • Assist details if applicable (see value requirements* below)
  • Terms of Sale (Incoterm)
  • Must be in English

If you have questions about the correct country of origin for your product please review the below link or consult with your internal attorney.

US Rules of Origin

Commercial Invoice Value Requirements

  • Must be complete and accurate, including the unit cost of each part and the total value of the entire shipment.
  • List separately any Assists and/or Additional costs used for manufacturing each part.
    • Any components, materials, dies, molds and tools that are supplied by the Buyer free of charge or at a reduced cost to the Seller, and used in the production of imported goods.
    • Engineering and Design work - Work that is performed outside the U.S. by Non-U.S. employees, and is not included in the unit price of the merchandise being imported.
  • Packing Costs - Costs for packing that are incurred by the Buyer and have not been included in the unit cost.
  • Non-recurring charges - One time charges, incurred by the Buyer, for such items as, expedite fees and transportation costs, which have not been included in the unit cost.
  • Selling Commissions - Commissions incurred by Buyer that have not been included in the unit cost.
  • Royalties - Fees the Buyer is required to pay as a condition of sale.
  • List all discounts that have been agreed to, or may be allowed, that apply to the purchase price or value, but have not been included in the unit price (Terms of Payment).                                                                                                                                                                  
    
If VAT applies:
  • VAT number
  • VAT ID number of supplier
  • VAT ID number of customer
  • VAT amount
  • VAT rate
  • Reason for VAT exception
  • Net amount per VAT rate
  • VAT amount per VAT rate

Packing Slip Minimum requirements

  • Purchase order number
  • Part number and description
  • Quantity per line item
  • Net and gross weight
  • What box number each line item is in
  • Total number of boxes in shipment
  • Dimensions of shipment
  • Final delivery address
  • The packing slip shall be put inside the crate and the crate marked on the outside saying packing slip enclosed

Revised January 18, 2013