Sourcing glossary
Commercial invoice
Also known as: CI, Customs invoice
The seller's final invoice for a shipment, stating the parties, goods description, quantity, unit price, total value, currency and Incoterm, which customs uses to assess duty on import.
The commercial invoice is the core document of every import entry. Customs reads the declared value, product description and country of origin from it, so it must show the price you actually paid. Under-valued invoices, sometimes offered by Chinese suppliers "to save duty", expose the importer to penalties and seizure, not the supplier.
Make sure descriptions are specific ("women's knitted cotton sweater", not "garments"), that quantities match the packing list and bill of lading, and that the Incoterm is stated, because it tells customs which costs are included in the price. It is not the same as a proforma invoice, which is a quote issued before production. See how to calculate landed cost.
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Part of Tariffs & Compliance.