- Identify the destination and shipment channel before editing values. A marketplace label flow, postal declaration, courier commercial invoice, and formal import entry can ask for different data and document formats.
- Export or save the order record showing each SKU, quantity, gross item price, currency, promotion code or rule, discount amount, shipping, tax, and final amount paid. Keep the original order record unchanged.
- Separate the promotion into one of four records: item-specific discount, order-level discount, free or reduced shipping, or an adjustment after import. Do not group all reductions under one “discount” note.
- Make sure every physical product is still represented on the commercial invoice draft. Use an accurate product description, quantity, origin, and any requested HS code candidate; a free or discounted item does not stop being a product line.
- For an item-specific promotion, preserve the item identifier and calculate the net amount for that item. Record the original price and the discount evidence with the order so the invoice value can be explained later.
- For an order-level promotion, choose one documented allocation method for the product lines if the carrier output requires line values. For example, distribute the reduction in proportion to each item’s gross extended value, then apply a consistent rounding rule and retain the calculation.
- Keep shipping, insurance, tax, and non-product charges separate from the merchandise line values. Use the Customs Value Calculator only to organize an estimate; verify which additions or deductions apply to the destination.
- Generate a draft with the Commercial Invoice Generator, then compare the line values, quantities, origins, and shipment total with the order record and carrier output. Use the Invoice Consistency Checker if you also have a packing list or a second line-data source.
- If the reduction happens after importation, pause before changing an import-value record. For US transaction-value preparation, 19 CFR 152.103 treats post-import rebates or decreases differently. Verify the actual entry and destination procedure with the responsible carrier, broker, or qualified professional.
Guide
How to Show Ecommerce Discounts on a Commercial Invoice
Prepare commercial-invoice line values for ecommerce promotions, order discounts, BOGO offers, and free shipping without losing the product, order, and customs-value records needed for review.
Answer Summary
Preparation checklist
A storefront promotion and a customs-document value are connected, but they are not the same data field. Preserve the original item price, the discount rule, the net item value, and the order total so a reviewer can follow the calculation.
For US transaction-value preparation, 19 CFR 152.103 says the price actually paid or payable can result from a discount. Its cash-discount example uses the discounted payment, while a rebate or decrease made after importation is treated separately.
A carrier, marketplace, or destination may require its own line-value and shipping-data format. This workflow prepares a traceable draft; it does not decide final customs value, duty, or a filing result.
Required fields or decision table
Fields to prepare before the document draft
| Field or decision | What to prepare |
|---|---|
| Actual imported goods | List every physical item that travels in the parcel with a factual description, SKU or model, quantity, origin, and currency. A discount label does not replace a product line. |
| Gross item price | Keep the pre-discount unit price and extended item value from the order, storefront export, supplier record, or other source record. Do not overwrite the original price when preparing the invoice. |
| Discount type | Record whether the reduction applies to one item, a group of items, the entire order, a BOGO offer, shipping, a loyalty credit, or a later rebate. These cases may need different recordkeeping and carrier treatment. |
| Discount timing | Record when the discount became effective. For a US import using transaction value, a documented price reduction before import differs from a rebate or decrease made after importation. |
| Allocation method | For an order-level promotion, retain a documented way to distribute the reduction across the goods when the carrier output needs line values. A proportional allocation is one preparation method; confirm the carrier and destination format. |
| Net item values | Calculate a net unit or line value that maps back to the order. Keep the math, rounding rule, and currency visible so the sum can be reconciled to the discounted goods total. |
| Shipping and insurance | Keep product discount, shipping amount, insurance, tax, and carrier charges separate. Whether any amount belongs in a customs-value calculation depends on the destination rule and shipment terms. |
| Supporting record | Retain the order confirmation, promotion terms, checkout receipt, payment record, invoice draft, product catalog, and carrier output. These records explain why the values differ from a normal storefront price. |
| Carrier and destination review | Check the selected carrier or marketplace document flow for its treatment of order-level discounts, zero-value lines, shipping, and any required import-value data before the shipment is booked. |
Step-by-step preparation
How to prepare the draft
Ecommerce example
How this looks in a seller workflow
A Shopify seller ships three physical products to a US customer: a stainless steel bottle at USD 50, a cotton T-shirt at USD 30, and a silicone lid at USD 20. A USD 20 promotion applies to the entire order before it is shipped. The order record still keeps the gross item values and the promotion rule.
For a carrier invoice draft that needs a value on each merchandise line, the seller uses a proportional preparation method: the bottle represents 50% of the USD 100 goods total, the shirt 30%, and the lid 20%. The USD 20 discount is therefore recorded in the calculation as USD 10, USD 6, and USD 4, producing net product lines of USD 40, USD 24, and USD 16. The invoice remains traceable to the USD 80 discounted goods total.
This allocation is a documented preparation choice, not a universal customs instruction. The seller keeps the order confirmation, promotion terms, line calculation, product facts, origin data, and carrier preview. If the promotion becomes a credit issued after import rather than a price reduction before shipping, the seller does not silently rewrite the import record.
- Gross goods total: USD 100 across three actual product lines.
- Order-level promotion before shipment: USD 20.
- Documented proportional allocation: bottle USD 10, shirt USD 6, lid USD 4.
- Net product values for the draft: USD 40, USD 24, and USD 16; goods total USD 80.
- Separate review: shipping, insurance, tax, carrier format, destination valuation, and any later credit or rebate.
Verification checklist
Review the record before it enters a shipment or filing workflow
- Every physical item is listed with a factual description, quantity, SKU or model, origin, currency, and the requested HS code candidate where relevant.
- The original gross item prices, promotion rule, discount amount, and final order amount are retained outside the edited invoice draft.
- The discount is identified as item-specific, order-level, shipping-related, BOGO, free item, or after-import adjustment rather than treated as one generic field.
- Any allocation across merchandise lines has a visible method, rounding rule, and total that reconciles to the discounted goods total.
- A non-product negative line is used only when the selected carrier, marketplace, or destination workflow explicitly supports it.
- Shipping, insurance, tax, and carrier fees are not accidentally hidden inside an item-discount calculation.
- The invoice draft agrees with the order, product catalog, packing list, carrier preview, and payment or promotion record.
- For a US import, the seller has separated a pre-import price reduction from a later rebate or credit and verified the entry treatment before filing.
- The seller has checked the destination-specific rules and retained the evidence needed to explain the values.
Source-backed checks
What external guidance supports this workflow?
- eCFR: 19 CFR 152.103, transaction valueUS regulation stating that the price actually paid or payable may result from discounts; it includes a cash-discount example and separately addresses a rebate or other decrease made after importation.
- CBP: commercial invoice value guidanceCBP guidance on the value shown on a commercial invoice for US import review and the additions that can matter; use it with the current entry facts.
- Trade.gov: Commercial InvoiceOfficial US export guidance explaining that the commercial invoice is used for import duty and tax assessment and that destination-specific requirements should be checked.
- HMRC: Method 1, transaction valueUK guidance showing that customs value is its own destination-specific transaction-value workflow; do not copy a US invoice treatment into a UK entry.
- Zonos: commercial invoice discount examplesCarrier-commerce examples for BOGO, order promotions, samples, and shipping. Use as a workflow example only, not as a universal customs rule.
Internal workflow links
Use the same catalog data in the next review step
Common mistakes
What to avoid
- Removing a discounted product from the commercial invoice even though the product physically travels in the parcel.
- Replacing the original order price with a net value and losing the promotion rule, payment record, and audit trail.
- Adding a generic negative “promo code” merchandise line without confirming that the carrier or destination accepts that format.
- Treating a BOGO item, sample, gift, warranty replacement, and order promotion as the same valuation scenario.
- Allocating an order-level discount across items without recording the method, rounding, and goods-total reconciliation.
- Using free shipping at checkout as proof that shipping has no value or no customs relevance on the route.
- Changing import values after a shipment enters the destination because of a later refund, rebate, or customer-service credit without reviewing the applicable procedure.
- Assuming a platform checkout total alone is enough evidence for the final carrier or customs document workflow.
Editorial
Editorial review note
Written by the TariffCatalog Editorial Team for ecommerce document preparation workflows. The page is designed as a preparation checklist, not a filing outcome.
Maintained by Ryan Cole, with review focused on ecommerce catalog, document, and source-check workflow clarity.
Document requirements may be required differently by carrier, destination, shipment value, and product facts. Use the methodology, sources, and corrections pages to understand how the page is maintained.
Official source note
References to verify
Use official sources, carrier guidance, postal operator rules, and destination requirements to verify before filing or shipping.
USITC HTS
Use this official source when checking final classification, duty treatment, or customs requirements.
CBPUse this official source when checking final classification, duty treatment, or customs requirements.
EU TARICUse this official source when checking final classification, duty treatment, or customs requirements.
UK Trade TariffUse this official source when checking final classification, duty treatment, or customs requirements.
FAQ
Common questions
How do I display a discount on a commercial invoice?
List the actual goods and retain the documented prices, discount rule, and net values. If the shipment workflow needs product-line values, use a recorded allocation method for an order-level discount and verify the carrier or destination format before dispatch.
How are discounts treated in US customs valuation?
For a US import using transaction value, 19 CFR 152.103 says the price actually paid or payable may result from a discount. The import facts, supporting records, timing, and any required additions still need review, so a storefront discount does not answer every valuation question.
Can I put a negative promo-code line on a commercial invoice?
Only if the selected carrier, marketplace, or destination workflow explicitly supports it. A generic negative non-product line can break the relationship between the invoice and the actual imported goods, so check the required format before using one.
What value do I put on a commercial invoice after an order discount?
Keep the gross item values, the discount evidence, and the net amount paid together. For an item discount, the net item value may be straightforward. For an order-level discount, document how the reduction was allocated across the merchandise lines when that format is needed.
How should I show a BOGO offer on a commercial invoice?
List both physical items and keep the offer evidence. If a line-level value is needed, prepare a documented allocation that maps the goods total back to the actual pre-shipment transaction, then verify the carrier and destination requirements.
Does free shipping mean I can enter zero shipping on the invoice?
No. A free-shipping promotion is a storefront offer, not a universal declaration rule. Keep product values and transport charges separate, then follow the carrier and destination method for the actual shipment.
Can I reduce customs value after the goods are imported?
Do not assume so. In the US transaction-value regulation, a rebate or other decrease made after importation is treated differently from the initial price actually paid or payable. Verify the current entry, refund, correction, and destination process before changing a record.
Disclaimer
TariffCatalog provides informational tools and preparation workflows only. Verify final classification, rates, document requirements, and filing treatment with official sources or licensed professionals.