When a commercial invoice is usually needed
A commercial invoice is the customs document most international carriers, brokers, and customs authorities rely on. It is usually required when the shipment is handled by a courier, express, or freight provider, and is the standard document for clearing goods through customs in most markets.
- Courier and express shipments (DHL, FedEx, UPS, regional carriers)
- Freight shipments (air, sea, ground) cleared by a broker
- Business-to-business wholesale shipments
- Most ecommerce wholesale shipments where a single parcel exceeds postal thresholds
When CN22 or CN23 may apply instead
Postal shipments (national post operators and most small-parcel consolidators) usually use a CN22 or CN23 customs declaration attached to the parcel, not a full commercial invoice. The choice between CN22 and CN23 depends on shipment value and weight thresholds set by the Universal Postal Union and the destination postal authority.
- CN22: low-value, simple shipments; usually under a value threshold (commonly 425 SDR depending on lane)
- CN23: higher-value, multi-item, or gifts shipments; required above the CN22 threshold
- Document and merchandise shipments follow the same decision rules based on value and weight
- Verify the current threshold for the destination lane before relying on CN22
Ecommerce order examples
Ecommerce orders can use any of the three documents depending on how the seller is shipping. A direct-to-consumer merchant using a courier usually ships with a commercial invoice plus the carrier customs data. A merchant using a postal consolidator usually ships with a CN22 or CN23. A merchant using a freight forwarder for pallets or cartons uses a commercial invoice plus packing list.
- Single D2C parcel under postal threshold: CN22 may be enough
- Single D2C parcel over postal threshold: CN23 plus carrier customs data
- Courier shipment: commercial invoice plus carrier electronic customs data
- Pallet or carton freight: commercial invoice plus packing list, broker entry
Postal, courier, and freight differences
Each shipping channel has its own customs document expectation. Matching the document to the channel reduces label rejections, customs delays, and customer-facing duty surprises.
- Postal: CN22 or CN23 declaration attached to the parcel; no separate invoice is filed unless the destination requests one
- Courier: commercial invoice uploaded with the carrier label and printed inside the parcel; carrier files customs data electronically
- Freight: commercial invoice, packing list, and (where required) a broker entry filing; documents accompany the shipment
- A commercial invoice is the lowest common denominator; if in doubt, prepare one
What goes on a commercial invoice
A standard commercial invoice includes seller and consignee information, the invoice number and date, the agreed Incoterm, currency, line items with description, HS code, country of origin, quantity, unit value, and line total. A subtotal, total invoice value, total weight, package count, and signature complete the document.
- Seller and consignee name, address, and contact
- Invoice number, invoice date, and export date
- Incoterm and currency
- Line-item description, HS code, country of origin, quantity, unit value, line total
- Total invoice value, total weight, package count, and signature
Working example: a small wholesale shipment
A US-based merchant buys 200 ceramic mugs from a Yiwu supplier for resale. The seller ships by air freight on a courier label, so a commercial invoice is required. The invoice lists each SKU with HS code, country of origin (China), unit value, line total, total invoice value, gross weight, and carton count. The courier files the customs data electronically from the invoice; the broker files the entry on arrival.
Common mistakes to avoid
Five errors appear repeatedly in commercial invoice preparation. Avoiding them reduces the risk of customs holds, returned parcels, and unexpected duty assessments on the buyer.
- Shipping a courier parcel without a commercial invoice attached inside the box
- Using a CN22 for a shipment above the postal value threshold, triggering a postal inspection
- Forgetting to declare country of origin on each line, which delays HS and origin review
- Reusing a supplier-provided invoice description that does not match the actual goods
- Treating the invoice total as declared value without considering freight and insurance on the customs value basis