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How to prepare a customs declaration from a commercial invoice

The commercial invoice is the main source document for a customs declaration: most of the goods, value and party data comes straight from it. Preparing the declaration is mostly a matter of checking the invoice, adding what it does not say, and keeping the two consistent.

What to check on the invoice first

Seller and buyer names and full addresses, matching the importer and shipper on your other documents.
Invoice number and date, the same number quoted on the packing list and transport document.
A clear description of each product, specific enough to classify: material, use and model, not just 'parts' or 'goods'.
Quantity and unit of measure for each line.
Unit price, line total and the currency.
The delivery term (Incoterm) and named place, such as CIF Tema.
Country of origin of the goods, where the invoice states it.
Freight, insurance or other charges, either shown separately or stated as included.

Steps from invoice to declaration

Check the invoice is complete. Go through the list above. A missing currency, an unclear description or a total that does not add up will come back as a customs query, so fix it with the supplier before you file.
Extract each line item. Record description, quantity, unit and value for every line. Keep the invoice line order so you can trace each declaration line back.
Classify every line. Find the HS code, then the destination's national tariff line. The invoice rarely gives it, and a wrong code changes the duty and can trigger a penalty.
Set the customs value. Read the Incoterm. If freight and insurance are not in the price, add them to reach the CIF value most destinations use. The landed cost and import duty guides show how.
Confirm the origin. Note where the goods were made. If you want preferential duty, check you hold the origin proof the agreement requires.
Complete the declaration fields. Enter the parties, goods, values, origin and transport data on the form or system the destination uses, and reference the invoice number.
Review and approve before filing. A person who is accountable for the declaration should check it against the invoice line by line, then approve and submit.

What the invoice does not tell you

Commercial invoices are written for the sale, not for customs. They usually omit the HS code, the transport mode and vessel or flight, the port of entry, gross weight and package counts, and any permit or licence number. Take those from the packing list, the transport document and your own classification work, and never copy a value that differs from the invoice without a written explanation.

Doing it with Customs Declare

Customs Declare reads the invoice, extracts the line items, proposes classification and calculates duty and taxes. It flags gaps for you to resolve, such as an unstated origin country or a delivery term that needs manual review. Nothing is final until a person approves the declaration.

Frequently asked questions

Can I file a declaration without a commercial invoice?

Customs in most countries expect one for a commercial import, because it supports the declared value. If a shipment has no sale, such as a sample, ask the destination customs what document replaces it.

What if the invoice value looks too low?

Customs may question it and ask for proof of payment or a contract. Declaring the value on the invoice when you know it is not the price actually paid is undervaluation and can bring penalties.

Which currency should the declaration use?

Declare in the currency on the invoice; the destination converts it using its own exchange rate, which is set by local rules. Check the rate and date your destination uses.

Sources

Last verified: 2026-09-29

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Prepare your declaration from the invoice

Upload the commercial invoice and review the drafted declaration. A person approves it before it is final.

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