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Customs Invoice Template

A customs invoice is the invoice the importing country's customs authority uses to classify the goods, check their origin and work out the value that duty and import tax are charged on. In most countries the seller's commercial invoice does this job, as long as it carries the data that customs needs. A few authorities have their own form: Canada, for example, accepts a commercial invoice with all its required data, a commercial invoice plus a Canada Customs Invoice (Form CI1), or a fully completed CI1. Where the commercial invoice template is written from the exporter's side (the sale, payment and export paperwork), this template is laid out for the customs value: every package and its contents, the HS code, net and gross weights, the country of origin and, most importantly, the price of the goods, freight, insurance and any other charges on separate lines, because importing countries treat transport costs differently. The download is an editable HTML file with a goods table and goods, freight, insurance and total value fields; fill it in your browser and print it or save it as PDF.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Purchaser or importer of record, if different from the buyer above
  • Consignee, if different from the purchaser
  • Exporter, if different from the seller
  • Country of origin of the goods
  • Country of export and any country of transhipment
  • Date of direct shipment and port or place of entry
  • Mode of transport and bill of lading or air waybill number
  • Terms of sale (Incoterms rule and named place) and terms of payment
  • Currency of settlement
  • Number and kind of packages
  • Reason for shipment: sale, sample, repair, return or gift
  • Commissions, packing, assists or royalties not included in the price
  • Responsible employee of the exporter
  • Declaration that the invoice is true and correct, signature and date

How to fill in this Customs Invoice

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

A customs invoice records the terms of sale; it does not create them. State the payment terms agreed in the sales contract (for example 30 days from the bill of lading date, or cash against documents) and the currency of settlement, because customs converts the price into its own currency using that information. Make the price on the customs invoice the price actually paid or payable. If the buyer also pays the seller something that is not in the invoice price, such as a royalty or a commission, or supplies tooling or materials free of charge, list it: US regulations require such assists and charges to be itemised, and Canada's invoice data includes adjustments to the price paid or payable. Never prepare a second, lower-value invoice for customs; the customs invoice must match the real transaction.

Tax Information

A customs invoice carries no sales tax or VAT line. Import duty and import VAT or GST are charged by the importing country on the import declaration and paid by the importer (or the seller, under delivered duty paid terms), not added to the exporter's invoice as a tax rate. What matters on the invoice is how charges are split, because countries build the customs value differently. The UK includes transport, insurance and loading costs up to the place where the goods enter the UK in the customs value, and excludes UK delivery costs that are charged separately. The US transaction value excludes international freight, insurance and related services from the country of export to the US, but 19 CFR 141.86 still requires those charges to be itemised on the invoice. Duty rates depend on the commodity code and origin; check them with the importing country's tariff or a customs broker.

Industry context (2026)

Customs authorities set invoice data in regulation rather than leaving it to custom. In the US, 19 CFR 141.83 requires a commercial invoice for each import shipment that is not exempt, and 19 CFR 141.86 lists what it must contain, from the port of entry and a detailed description to itemised freight, insurance, commissions and packing, rebates, assists and the country of origin, in English. In Canada, CBSA Memorandum D1-4-1 (issued March 2013 and marked as under review since October 2024 after the move to the CARM system) sets out three acceptable invoice options and the data elements for each. In the UK, HMRC's guidance on delivery costs (updated 15 April 2026) says transport, insurance, handling and other charges up to the place of introduction into the UK belong in the customs value. The same shipment can therefore have different customs values in different countries, and an invoice that itemises each charge is the simplest way to let the importer's broker apply the right rule.

Worked example

Kauri Wool Ltd of Christchurch, New Zealand, sells 120 woven wool blankets to Fenwick & Hale Ltd of Leeds, UK, on DAP Leeds (Incoterms 2020) terms, priced in pounds sterling and payable 30 days from the bill of lading date. Customs invoice KW-2026-0188 shows one goods line: marks KW/FH 1-12; 12 cartons; "woven blankets of 100% wool, 150 x 200 cm, 10 per carton"; HS 6301.20 (blankets of wool or fine animal hair); quantity 120; net weight 96 kg and gross weight 108 kg; unit value £45.00; total value £5,400.00. Country of origin: New Zealand. Charges itemised separately: sea freight Lyttelton to Felixstowe £610.00, marine insurance to Felixstowe £48.00, and road delivery Felixstowe to Leeds £135.00 as other charges. Invoice total: £5,400.00 + £610.00 + £48.00 + £135.00 = £6,193.00. Because the charges are split, Fenwick & Hale's broker can build the UK customs value correctly: goods £5,400.00 + freight £610.00 + insurance £48.00 = £6,058.00, with the £135.00 UK delivery left out because it is charged separately after the goods enter the UK. If the same consignment went to a US buyer, the transaction value would start from the £5,400.00 goods price, because the US excludes international freight and insurance, which is why the invoice must keep them on their own lines.

Common mistakes to avoid

Rolling freight and insurance into the unit price

A single delivered price per item hides costs that one country adds to the customs value and another leaves out. Itemise goods, freight, insurance and other charges separately so the importer's declaration can be built correctly.

Vague goods descriptions

"Textiles", "parts" or "samples" cannot be classified. Say what the item is, what it is made of, its size and what it is used for, and give the HS code you believe applies.

Writing "no commercial value" with no figure

Free or replacement goods still have a value for customs. Give a realistic value in the currency normally used in trade and state why no payment is due.

Weights and packages that do not match the transport document

If the invoice says 12 cartons and 108 kg and the bill of lading says 11 cartons and 120 kg, expect questions. Take counts and weights from the same packing list for both documents.

Leaving out assists, royalties or commissions

Moulds, tooling or materials the buyer supplied free, and royalties or selling commissions the buyer pays, can belong in the customs value. If they are not in the invoice price, list them on the invoice.

Assuming the commercial invoice is always enough

Some countries ask for their own form, a certified or legalised invoice, or extra data. Check the destination's requirements with the buyer, a freight forwarder or the customs authority before the goods ship.

Invoicing Tips

  • 1Describe each item in plain words customs can classify: material, construction, size and use ("woven wool blankets, 150 x 200 cm"), not trade names or "textiles".
  • 2Give the 6-digit HS code and let the importer or broker confirm the full national code for the destination country; the extra digits differ between tariffs.
  • 3Show freight, insurance and other charges on separate lines even when the buyer pays one total. Each country decides which of them belong in the customs value.
  • 4Match the package count, marks and gross weight to the bill of lading or air waybill. Mismatches are a common reason for queries at the border.
  • 5Put a value on goods that are not sold, such as free samples or replacements. US rules require the value of non-purchased goods in the currency customarily used in trade.
  • 6Use English for US imports (or attach an accurate English translation). Canada accepts invoices in English or French.
  • 7Name a person at the exporter who can answer questions about the shipment, with a phone number or email.

Related Resources

Frequently Asked Questions

What is a customs invoice?

It is the invoice an importing country's customs authority uses to classify goods, confirm their origin and calculate the value for duty and import tax. It lists the seller, buyer, consignee, each package and its contents, HS codes, quantities, weights, unit and total prices, the terms of sale, and freight, insurance and other charges shown separately.

Is a customs invoice the same as a commercial invoice?

Often it is the same document. The US requires a commercial invoice for most import entries and lists the data it must contain in 19 CFR 141.86. Canada accepts a commercial invoice with all its required data, or a commercial invoice plus a Canada Customs Invoice (CI1), or a full CI1. The commercial invoice is the seller's sales document; calling it a customs invoice describes its use at the border.

What is the Canada Customs Invoice (CI1)?

It is the Canada Border Services Agency's own invoice form for commercial imports. CBSA Memorandum D1-4-1 lists the data it needs, including vendor, date of direct shipment to Canada, consignee, purchaser, country of transhipment, country of origin, transport, terms of sale and payment, currency, packages, description, quantity, unit price, net and gross weight, exporter and price adjustments. If your commercial invoice already carries all of it, the CI1 is not needed.

Should freight and insurance be on a customs invoice?

Yes, as separate lines. The UK adds transport and insurance costs up to the point the goods enter the UK to the customs value, and excludes separately charged UK delivery. The US excludes international freight and insurance from the transaction value, but its regulations still require those charges to be itemised. Separate lines let each authority apply its own rule.

What if the goods are not being sold?

Prepare an invoice anyway and give the value the goods would have in the currency normally used in trade, with the reason for the shipment (sample, repair, return or gift). For US entries, 19 CFR 141.86 requires a value for goods that are not purchased, and when no invoice is available a pro forma or substitute invoice is filed instead.

Who prepares the customs invoice?

Usually the seller or exporter, because it holds the sale details. The importer or its customs broker uses it to make the import declaration and is responsible for that declaration. Canada's rules allow the exporter, importer, owner or an agent to complete parts of the invoice data.

Does a customs invoice need a signature?

Requirements vary by country and by the form used. Many forms, including the CI1, have a space for the originator, and a signed declaration that the invoice is true and correct is common practice. US regulations require the invoice to name a responsible employee of the exporter who knows, or can find out, the facts of the transaction.

Can InvoiceQuickly create a customs invoice?

No. InvoiceQuickly has no HS code, weight, origin, package or Incoterms fields, so use the editable HTML template on this page for the shipment paperwork. InvoiceQuickly is for billing customers: line items, one tax rate and, on Pro, email delivery and Stripe or PayPal payment links.