U.S. CUSTOMS INVOICE REQUIREMENTS

U.S. Customs has requirements detailing what information needs to be on a commercial import invoice (see CR 14.86, 142.6, 12.13 (f)). Customs contends that it is the importer’s responsibility to ensure that this information is enumerated on the invoice.

Customs needs a detailed invoice to:

1.       ensure proper classification

2.       ensure proper valuation

3.       ensure proper duty collection

4.       facilitate automated cargo processing

5.       obtain quality trade statistics

Items required on a commercial invoice:

1.       The port of entry to which the merchandise is destined

2.       Name and address of seller or shipper if not a purchase transaction

3.       Name and address of purchaser or consignee if not a purchase transaction

4.       Detailed description of the merchandise.

5.       Common name of merchandise

6.       Grade or quality

7.       Marks and numbers and symbols under which sold and packaged

8.       Quantities being imported in appropriate weights

9.       Purchase price of each item

10.   Currency of purchase

11.   All relevant charges – such as freight, insurance, commissions, packing, etc.

12.   All relevant discounts

13.   Country of origin

14.   Term of sale

15.   In English

16.   Goods or services furnished for production of merchandise not otherwise included in invoice price

17.   Name of responsible individual (an employee of seller, shipper or agent) who can readily obtain knowledge of the transaction

18.   Harmonized tariff numbers of each product shipped