Commercial Invoice Template for Customs: 18 Fields CBP Requires

A commercial invoice is the primary commercial document evidencing an international sale. Customs authorities worldwide require specific data elements on the invoice to assess duty, verify origin, and enforce trade controls. The US requires 18 specific fields per 19 CFR 141.86. The EU adds 3 to 5 additional fields. India, UAE, and other destinations each have their own variations.

This guide enumerates the required fields by destination, explains the legal basis for each, and provides a downloadable Excel template you can use as a starting point.

The 18 US fields per 19 CFR 141.86

1. Port of entry. The CBP port where the goods will arrive (e.g., Long Beach 2704, Houston 5301).

2. Importer of record. Name, address, and IRS or CBP-assigned number of the party legally responsible for the import.

3. Consignee. Name and address of the party receiving the goods.

4. Seller. Name and address of the seller of the goods.

5. Buyer (if different from consignee). Name and address if buyer and consignee are different parties.

6. Invoice number and date. Unique seller-assigned invoice number plus invoice issue date.

7. Ship-to address. Physical address where the goods will be delivered after customs clearance.

8. Country of origin. Country of origin per CBP marking rules, for each line item.

9. Terms of sale (Incoterm). Incoterm with named port (e.g., FOB Shanghai, CIF Long Beach, DDP Dallas).

10. Currency. Currency of the invoice (USD, EUR, CNY, JPY, INR, etc.).

11. Item description. Plain-language description of each line item, detailed enough to identify the product.

12. HTS code. Harmonized Tariff Schedule classification at 10-digit specificity for US imports.

13. Quantity. Quantity per line, with unit of measure.

14. Unit price. Price per unit in the invoice currency.

15. Total per line. Quantity times unit price.

16. Total invoice value. Sum of all lines.

17. All charges. Freight, insurance, packing, brokerage, royalties, and any other charges paid or payable on the merchandise.

18. Country of manufacture (if different). If country of manufacture is different from country of export, both must be declared.

EU additional fields

EU Customs requires the US fields plus:

• EORI numbers for both importer and exporter.
• VAT registration numbers if applicable for intracommunity supply.
• EU TARIC code in addition to HS 6-digit (TARIC is 10-digit, EU-specific).
• CN code (Combined Nomenclature, 8-digit EU equivalent of HTS).
• Carbon Border Adjustment Mechanism (CBAM) embedded-emissions reference if the goods are in CBAM scope.

India additional fields

India requires the US fields plus:

• IEC (Importer Exporter Code) number of the Indian importer.
• Indian Customs Tariff Heading (ITC-HS) at 8-digit specificity.
• AD Code of the bank handling the foreign exchange.
• BRC reference for export incentives (export shipments).
• GSTIN (Goods and Services Tax Identification Number) of the Indian importer.

UAE additional fields

UAE requires the US fields plus:

• UAE TRN (Tax Registration Number) for the importer.
• Country of origin certified by the Chamber of Commerce at origin.
• Free Zone reference if applicable.

China additional fields

China requires:

• Chinese-language version of the invoice in addition to the original language.
• Manufacturer registration number for any food, pharmaceutical, or sanitary product.
• GACC code (General Administration of Customs of China) for applicable categories.

Common errors that delay clearance

1. HTS code missing or at 6-digit only. US Customs requires 10-digit. EU requires 10-digit TARIC. India requires 8-digit ITC-HS.

2. Country of origin missing. Every line item needs an origin. Multi-origin line items need a per-origin split.

3. Currency not stated. Even when the price is obviously USD, the explicit currency field must be filled. Many EDI systems default the field; manual invoices skip it.

4. Terms of sale incomplete. "FOB" alone is insufficient. "FOB Shanghai" is required. Some Incoterms include the port (e.g., FCA, FAS, FOB); some include the buyer's premises (e.g., DAP, DDP). Always include the named place.

5. Description vague. "Electronics" is not a description. "100,000 units of wireless Bluetooth earbuds, model XX-100, retail packaged" is.

6. Freight and insurance separated incorrectly. US Customs uses FOB-equivalent transaction value; international freight and insurance are separate fees. EU includes them in the customs value. India adds a 1 percent landing charge on top of CIF. Always show freight and insurance as separate line items.

7. Royalty payments and assists not disclosed. Royalties paid by the buyer to the seller as a condition of sale are dutiable. Tooling, design work, or molds provided by the buyer to the seller for production are assists and add to the customs value. Both must be disclosed on the invoice or in a separate filing.

Excel template structure

A standard Excel commercial invoice template has three sections:

Section 1: Header. Seller, buyer, importer, consignee, invoice number, invoice date, port of entry, ship-to, terms of sale, currency.

Section 2: Line items. One row per HTS line. Columns: line number, HTS code, country of origin, country of manufacture, item description, quantity, unit of measure, unit price, total per line.

Section 3: Totals and charges. Subtotal of lines, freight charge, insurance charge, packing charge, other charges, grand total.

The Excel template can have additional tabs for each destination (US, EU, India, UAE) with the destination-specific fields surfaced.

Download a free commercial invoice Excel template

Coming soon: a free downloadable Excel template that includes all US, EU, India, UAE field requirements with formulas for automated total calculation and CBAM embedded-emissions reference. Join the updates list to be notified when it ships.

In the interim, structure your invoice with the 18 US fields plus the destination-specific additions listed above. Most customs clearances reject for missing data, not for formatting issues.

Run your customs-value calculation now

The LandedFees calculator takes the line-item data from your commercial invoice and returns the full landed cost calculation with the correct customs value, duty stack, and fee assessment for each destination. Useful for invoice review before submission.

Run a landed cost calculation

Citations

• 19 CFR 141.86 (commercial invoice requirements): https://www.ecfr.gov/current/title-19/chapter-I/part-141/section-141.86
• EU Customs Code Article 162 (invoice and supporting documents): EUR-Lex
• Indian Customs Act 1962 Section 46 (declaration of imported goods): https://www.cbic.gov.in
• UAE Federal Customs Authority documentation rules: https://www.fca.gov.ae
• Chinese GACC import documentation: http://english.customs.gov.cn