When you ship an order internationally — to a customer in the UK, Norway, the USA, or anywhere outside the EU — you need a commercial invoice. It is the document that customs authorities at the destination use to identify what is being imported, what it is worth, and what duties and taxes apply. Without it, or with one that is incomplete, your parcel will be held at customs until the situation is resolved.
This guide covers what a commercial invoice is, exactly what it must include, how it differs from related documents, and how to generate them automatically for every international Shopify order.
What is a commercial invoice?
A commercial invoice is a legal document used in international trade that records the sale of goods between a seller and a buyer. It serves two purposes simultaneously: it is the financial record of the transaction between merchant and customer, and it is the primary customs document that tells importing authorities what is in the shipment, where it came from, and what it is worth.
Customs authorities rely on the commercial invoice to assess import duties, calculate VAT, verify that goods meet import regulations, and identify any applicable restrictions. Without it, customs cannot process the shipment — it sits in a holding facility until the documentation is provided or the shipment is returned.
For Shopify merchants, a commercial invoice is required on every international shipment that crosses a customs border — EU to UK, EU to Norway, EU to USA, and any other route that is not intra-EU.
When do you need a commercial invoice?
A commercial invoice is required whenever goods are sold and shipped internationally and customs clearance is involved:
- Exporting goods from the EU: Every shipment to the UK, Norway, Switzerland, the USA, Australia, or any non-EU destination requires a commercial invoice.
- Importing goods from overseas suppliers: When you import stock from manufacturers outside the EU, the commercial invoice is what your customs broker or freight forwarder uses to clear the goods into your country.
- Sample and gift shipments: Even non-commercial shipments — samples, influencer gifts, warranty replacements — require customs documentation if they have a value. A commercial invoice marked "no commercial value" or "warranty replacement" is still required; the document type does not change, only the declared value and purpose.
- Return shipments: Goods being returned from a customer outside the EU back to your warehouse require documentation. The returning shipment still crosses a customs border.
For any Shopify order going to a customer outside the EU, the commercial invoice is not optional.
What must a commercial invoice include?
A well-prepared commercial invoice ensures smooth customs processing. Missing or inaccurate fields are the most common cause of customs delays on international shipments. Every commercial invoice for a cross-border shipment must include:
1. Seller details Full legal name, address, country, and contact information for the exporting business. This should match the EORI number registration details.
2. Buyer details Full name and delivery address of the recipient, including country. For B2B shipments, the buyer's VAT or tax registration number may also be required.
3. Invoice date and reference number A unique invoice number and the date of issue. This creates an audit trail and is referenced in customs declarations.
4. Description of goods A specific, accurate description of each item being shipped. "Clothing" or "electronics" is not sufficient. "Women's cotton T-shirt, short sleeve" or "Wireless Bluetooth earbuds" is the right level. Vague descriptions are one of the most common triggers for customs holds.
5. HS tariff code The Harmonized System code for each product type — the internationally standardized classification number that customs uses to identify the goods and apply the correct duty rate. This is a required field that many merchants omit, causing customs to assign a code themselves, which may be less favorable. A 6-digit HS code is the minimum; the full national code (8 digits for EU, 10 digits for UK and USA) is better.
6. Country of origin Where the goods were manufactured — not where they were shipped from. A product made in China, stored in a Finnish warehouse, and shipped to the UK has China as its country of origin. This affects the duty rate applied at the destination and determines whether preferential tariff treatment (under trade agreements) can be claimed.
7. Quantity and unit of measurement The number of items and how they are measured — pieces, kilograms, meters, and so on.
8. Unit value and total value The price of each item and the total value of the shipment, stated in a specific currency. This must reflect the actual transaction value — the real price the customer paid, not an estimated or reduced value. Undervaluing goods on a commercial invoice is customs fraud.
9. Currency Clearly state which currency the values are expressed in. EUR, GBP, USD, and so on.
10. Terms of sale (Incoterms) The Incoterm agreed for the shipment — DAP, DDP, CIF, FOB, and so on. This defines who bears the cost and risk of transport at each stage and is relevant to how customs authorities assess the dutiable value. For most B2C e-commerce shipments, DAP (Delivered at Place) is standard.
11. Total shipping cost Some customs authorities include shipping costs in the dutiable value (CIF basis). Stating the shipping cost separately allows correct calculation at the destination.
12. Reason for export The purpose of the shipment: sale, gift, sample, warranty replacement, return. This affects how customs treats the shipment at the destination.
13. Signature or authorized declaration An authorized signature or a declaration statement confirming the accuracy of the information. Many carriers accept a typed declaration; some require a handwritten or digital signature.
A practical example
Here is what a completed commercial invoice entry for a single-item B2C shipment looks like:
| Field | Example value |
|---|---|
| Seller | Acme Store Oy, Mannerheimintie 1, Helsinki, Finland FI |
| Buyer | Jane Smith, 45 Oxford Street, London W1D 1BS, United Kingdom |
| Invoice number | INV-2025-00842 |
| Invoice date | 20 March 2025 |
| Description | Women's cotton T-shirt, short sleeve, blue, size M |
| HS code | 6109100010 (EU CN code for women's cotton T-shirts) |
| Country of origin | Finland |
| Quantity | 1 piece |
| Unit value | €35.00 |
| Total goods value | €35.00 EUR |
| Shipping cost | €8.50 EUR |
| Total invoice value | €43.50 EUR |
| Incoterms | DAP (Delivered at Place) |
| Purpose | Sale |
| Signature | [Authorised signature / "I declare the information in this invoice to be true and correct"] |
Commercial invoice vs pro forma invoice
A commercial invoice is issued after the sale is confirmed and goods are ready to ship. It is the binding transaction record used for customs clearance and payment.
A pro forma invoice is a preliminary document sent before goods are shipped — typically to give the buyer an estimate, to obtain import permits, or to arrange financing. It is not a final billing document and is not binding. Pro forma invoices are labelled clearly as "Pro Forma" to distinguish them from commercial invoices. Some customs authorities accept a pro forma invoice for initial declaration purposes when the final invoice is pending, but the commercial invoice must follow.
For standard Shopify B2C international orders, a pro forma invoice is rarely required. The commercial invoice is generated at the time of shipment.
Commercial invoice vs packing slip vs CN23
These three documents are often confused because they travel together with an international shipment:
- Commercial invoice — the financial and customs document. Shows prices. Required by customs. Stays in a document pouch on the outside of the parcel or is transmitted electronically.
- Packing slip — the customer-facing contents list. No prices shown. Goes inside the parcel. For the recipient to verify their order.
- CN22 / CN23 — the standardised postal customs declaration form. Required for postal service shipments. Contains similar information to the commercial invoice but in a standard form that postal customs systems are designed to read. For courier shipments (DHL, FedEx, UPS), the commercial invoice typically serves the function of the CN23.
For most international Shopify shipments via courier, you need the commercial invoice. For postal service shipments (Posti international, Deutsche Post), you need the CN22 or CN23. Packrooster generates the correct document for the carrier and service used.
How many copies and where does it go?
The standard requirement is three copies of the commercial invoice for international shipments:
- One copy travels inside the parcel (for the recipient's records and for any domestic customs inspection at the destination)
- One or two copies go in a clear document pouch on the outside of the parcel (for customs inspection without opening the parcel)
For electronic/paperless trade — supported by most major carriers including DHL, FedEx, and UPS on many international routes — the commercial invoice data is transmitted electronically to the destination customs authority through the carrier's system. Physical copies may not be required for every shipment where paperless trade is active, but it is still good practice to include one copy inside the parcel.
Packrooster supports electronic customs submission where carriers accept it, reducing the need to print and physically attach documentation to every international parcel.
Common mistakes to avoid
Vague product descriptions. "Merchandise," "clothing," "accessories," or "goods" will trigger a customs hold. Customs officers need to identify the product to apply the correct duty rate. Be specific: "cotton knit dress," "stainless steel water bottle," "lithium ion power bank."
Omitting the HS code. This is the single most commonly omitted required field. Without an HS code, customs assigns one themselves — typically with less favourable or slower processing. Every commercial invoice should include the HS tariff code for each product line.
Undervaluing goods. Declaring a lower value than the actual transaction price — to reduce the import duty or VAT your customer pays — is customs fraud. It is illegal in both the exporting and importing country and carries significant penalties if detected. Always declare the real sale price.
Marking commercial sales as gifts. A gift between private individuals receives different (lower) customs treatment than a commercial sale. Using "gift" as the reason for export on a commercial transaction is customs misrepresentation, regardless of the relationship between sender and recipient.
Wrong or missing country of origin. The country of origin is where the goods were manufactured, not where they were shipped from. A product made in Bangladesh, stored in a Finnish warehouse, has Bangladesh as its country of origin. Getting this wrong affects the duty rate and may invalidate any preferential tariff claims.
Inconsistent values between the commercial invoice and CN23. If you are using both documents, the declared goods value must match on both. Discrepancies are a flag for customs inspection and delay.
Not including shipping costs where required. Some customs authorities (including the EU for imports) use the CIF value — Cost, Insurance, and Freight — as the basis for duty and VAT calculation. Omitting the shipping cost can result in underassessment of duties, which is a compliance issue, or over-assessment if customs estimates it.
How Packrooster generates commercial invoices automatically
For every international Shopify order, Packrooster generates the commercial invoice automatically as part of the label creation process — populated with the product descriptions, HS codes, declared values, country of origin, and buyer/seller details from the Shopify order and product settings.
This means you do not fill in a commercial invoice for each individual order. You enter the product data once in Shopify — HS code, country of origin, product description — and Packrooster applies it correctly to every international shipment that product appears in.
For carriers and routes that support electronic/paperless trade, Packrooster transmits the commercial invoice data electronically to the carrier's system, which forwards it to the destination customs authority. This eliminates the need to print and physically attach a customs document to every international parcel — saving time and reducing the risk of a document being lost or damaged in transit.
For carriers or routes where physical documentation is still required, Packrooster generates the printable commercial invoice in the correct format for that carrier, ready to be placed in the parcel document pouch alongside the shipping label.
The accuracy of the automatically generated commercial invoice depends on the product data in Shopify. The most important fields to keep current: HS tariff code, country of origin, and product description. If these are accurate in your Shopify product settings, every commercial invoice Packrooster generates will be correct.
Learn more about Packrooster →
Frequently asked questions
Do I need a commercial invoice for shipments within the EU? No. Intra-EU shipments do not cross a customs border and do not require customs documentation. A commercial invoice in the traditional customs sense is not required for a shipment from Finland to Germany, Sweden to Estonia, or any other EU-to-EU route. Standard carrier booking documentation (address label, packing slip) is sufficient.
Is a commercial invoice the same as a tax invoice for VAT purposes? They serve different purposes. A commercial invoice for international trade is a customs document — it records the transaction for border clearance. A VAT invoice is a domestic or intra-EU tax document that supports VAT reclaim for business customers. A single document can serve both purposes in some contexts, but for international customs, the commercial invoice is what matters. For EU B2B customers who need to reclaim VAT, a separate VAT-compliant invoice may be needed in addition to the commercial invoice.
What currency should I use on a commercial invoice? Use the currency in which the transaction was made — the currency your customer paid in. If they paid in EUR, declare in EUR. If they paid in GBP, declare in GBP. State the currency clearly on the document. Customs authorities convert to their local currency for duty calculation using published exchange rates.
How long should I keep commercial invoices? Most EU customs authorities require commercial records to be retained for at least five years. UK customs requires four years. For VAT purposes, records generally need to be kept for five to ten years depending on the country. Packrooster retains digital records of customs documentation generated through its system, supplementing your own record-keeping.
What is a CIF value and when does it apply? CIF stands for Cost, Insurance, and Freight — the total of the goods value, insurance cost, and freight cost to the point of entry into the destination country. Some customs authorities (the EU for imports, and several other major markets) calculate import duties and VAT on the CIF value rather than just the goods value. Including the shipping cost as a separate line on your commercial invoice allows the correct CIF calculation to be made.
Can Packrooster generate commercial invoices for free samples or gifts? Yes. Packrooster supports customs declarations for non-commercial shipments — samples, warranty replacements, influencer gifts, and similar. The document type is still a commercial invoice (or equivalent customs declaration), but the reason for export and the declared value reflect the nature of the shipment. Packrooster allows configuration of the export reason and value per shipment type.
