Commercial Invoice • Customs • Import • Export • Documents
Commercial invoice: the document that guides your shipment through customs
The commercial invoice is the foundation of every international shipment. This document shows what you are selling, to whom and at what value — and that makes it the basis on which customs calculates import duties and VAT. Without a correct commercial invoice there is no clearance and often no delivery. One sloppy detail in value, description or delivery term can prove very costly.
In short: what is a commercial invoice?
The commercial invoice is the official invoice between seller and buyer in international trade. The document states, among other things, the details of both parties, a clear description of the goods, quantities, prices, currency, the Incoterm and the country of origin. Customs authorities use the commercial invoice as the basis for the customs value and thus for calculating import duties and VAT.
The commercial invoice never stands alone: together with the packing list and the Bill of Lading or Air Waybill it forms the standard document set for import and export via sea freight and air freight. And the chosen Incoterms directly determine how customs reads the value on the invoice.
Why the commercial invoice is indispensable at customs
On import, customs determines the customs value — and in 95 percent of cases it is based on the transaction value: the price you actually pay for the goods. The document that proves that price is the commercial invoice. The declarant is also legally required to be able to provide customs with the invoice on which the declared customs value is based.
Without a correct commercial invoice, your shipment literally comes to a halt. Customs cannot determine import duties or VAT and sets your container or pallet aside. Errors in value, description or Incoterm lead to delays, extra inspections or additional assessments — and where the declared value is in doubt, customs can request supporting documents or correct the value itself.
On top of that, the invoice feeds into other obligations: the goods description must allow correct HS classification, the country of origin determines whether trade agreements or additional duties apply, and the details must match the packing list, transport document and customs declaration exactly. The commercial invoice is the anchor of the entire document set.
What companies often get wrong about the commercial invoice
The first misconception: "an invoice is an invoice." Not for customs. A pro forma invoice or an internal value statement does not count as the basis for the customs value; only in exceptional cases does customs accept a pro forma as supporting evidence. A smooth clearance requires the final commercial invoice with the actual prices — otherwise you simply start again.
The second misconception: "the price on the invoice automatically equals the customs value." The Incoterm determines what that price includes. Transport and insurance costs up to the EU external border belong to the customs value: if they are not in the invoice price (as with EXW or FOB), they must be added. An invoice without an Incoterm or without itemised freight costs therefore almost always triggers questions.
The third misconception: "the details don't matter." Vague descriptions such as "spare parts" or "samples" make correct HS classification impossible and are a classic trigger for inspections. The same goes for discrepancies between invoice, packing list and transport document: every difference in quantities, weights or parties is a reason for customs to hold the shipment.
Practical example
A Rotterdam trading company imports machine parts from China. The supplied invoice only states "spare parts", with no HS code, no Incoterm and no itemised freight costs. TOP flags this well before the vessel arrives and has the supplier correct the invoice: a clear description per article, the right commodity code, the Incoterm FOB Shanghai and the sea freight costs listed separately, so they are correctly added to the customs value. The result: the import declaration is accepted without questions and the container is free immediately after arrival.
Commercial invoice or pro forma invoice?
The two are often confused, but their status is very different. Below they are set out side by side.
The commercial invoice in facts: sources and methodology
The facts below come from Dutch Customs and the Netherlands Chamber of Commerce (KVK), and were verified for this page in August 2026.
95% via the transaction value — The customs value is the value of goods at the EU external border: the transaction value plus the transport and insurance costs up to the port or border of entry. In 95 percent of cases, importers base the customs value on the transaction value — the price paid to the supplier.
Invoice legally required — The declarant is required to be able to provide customs with the invoice on which the declared customs value is based (Article 163 UCC). A pro forma or provisional invoice is only accepted as evidence in exceptional cases, and a self-made value statement can never replace an invoice.
Transport counts up to the EU border — The customs value is the price actually paid or payable on a sale for export to the EU (Article 70 UCC), increased where necessary with, among other things, the costs of transport and insurance up to the customs territory of the Union — insofar as these are not already included in the price. The Incoterm on the invoice therefore co-determines the customs value.
Source: Dutch Customs, Customs Value Handbook, Article 70 UCC (in Dutch)
How TOP handles the commercial invoice in practice
TOP checks your commercial invoice before the shipment departs or arrives. Are all essential details there: seller and buyer with full addresses, invoice number and date, a clear description per article, quantities, prices and currency, the Incoterm with place name, the country of origin and, where possible, the HS code? And do those details match the packing list and transport document exactly?
TOP then processes the invoice in the customs handling: the correct customs value including any additions for freight and insurance, the right commodity code and a declaration that is right first time. If you want TOP to clear goods on behalf of your company, you can arrange the authorisation via apply for direct representation, with real-time insight into shipments and documents via the TOP platform with API integrations.
Want your documents and clearance arranged properly in one go? Request a customs quote, prepare your shipment via book a shipment, or schedule an introduction with TOP.
Which companies is TOP suitable for?
TOP is suitable for companies that trade internationally and want their documents right first time. These can be SMEs importing for the first time who want to know what must be on the invoice, but also multinationals with hundreds of invoices a month that want to standardise the checking process.
Boards want no additional assessments and no shipments standing still over an invoice error. Logistics managers want documents and planning aligned. Finance looks at the correct value, currency and VAT treatment. TOP understands that these interests come together in one correct document process.
That is why TOP works in an advisory and practical way. No unnecessary jargon, but clear explanations of what must be on the invoice and why. For general developments in the transport sector, TOP also refers where relevant to industry information from Transport en Logistiek Nederland.
TOP is not a standard freight forwarder
TOP helps companies with a practical combination of customs matters, sea freight, air freight, intermodal transport, warehousing, rail and barge. This makes TOP particularly suitable for entrepreneurs and logistics teams who want understandable advice on importing, exporting and documents such as the commercial invoice, without complicated jargon. Its strength lies in organising, explaining and following up on the entire logistics chain.
Frequently asked questions about the commercial invoice
What is a commercial invoice?
The commercial invoice is the official trade invoice between seller and buyer for international shipments. Customs authorities use this document as the basis for the customs value and thus for calculating import duties and VAT.
What must a commercial invoice contain?
At minimum: seller and buyer with full addresses, invoice number and date, a clear description per article, quantities, prices and currency, the Incoterm with place name and the country of origin. The HS code and EORI or VAT numbers are often included as well.
Is a pro forma invoice sufficient for customs?
No, in principle not. For the customs value, the final invoice with the actual prices counts; a pro forma is only accepted as supporting evidence in exceptional cases, for example when no final invoice exists yet.
How does the commercial invoice relate to the customs value?
The customs value is in most cases based on the transaction value: the price actually paid or payable on the commercial invoice, increased where necessary with transport and insurance costs up to the EU external border. The declarant must be able to provide that invoice to customs.
Why is the Incoterm on the invoice so important?
The Incoterm determines which costs are included in the invoice price. Transport and insurance costs up to the EU border belong to the customs value: with EXW or FOB, for example, they must be added separately. Without an Incoterm, customs cannot properly assess the value.
What happens if there are errors on the commercial invoice?
Errors or vague descriptions lead to delays, extra inspections or additional assessments. Where the value is in doubt, customs can request supporting documents or correct the value. That is why it pays to have the invoice checked before departure.
Conclusion: a good commercial invoice pays for itself
The commercial invoice is the basis on which customs determines value, duties and VAT. A complete, accurate invoice — with clear descriptions, the right Incoterm and itemised costs — guides your shipment through customs without discussion. A sloppy invoice does exactly the opposite.
TOP checks your invoices in advance, processes them correctly in the customs declaration and keeps the entire document set consistent. So your goods can simply move on — fast, tidy and stress-free.
Have your documents and clearance handled by TOP
Want to be sure your commercial invoice is correct and your shipment is cleared without delay? TOP is happy to take a look with you.
Request a customs quoteWant to know more about Trans Ocean Pacific forwarding? Visit the TOP homepage.
Last updated: August 2026. Sources: Dutch Customs and KVK. Online findability and AI readiness of this page in collaboration with HEF Digital.