Glossary—customs invoice

GISTnet Glossary—customs invoice

(Canada, CBSA) Means either the paper copy of Form CI1, an acceptable reproduction of the format and information required by Form CI1, or an accepted electronic representation thereof (for the purposes of EDI). A commercial invoice is not a customs invoice by virtue of displaying HS codes.

The term generally refers to a destination country customs form, sometimes referred to as a "special customs invoice," which a shipper or agent of the shipper must complete, and which is required for customs clearance of the goods in the destination country. Such forms duplicate much of the information on the commercial invoice and packing list, and additionally require information or answers to questions of particular interest to customs in determining the admissibility of the goods and assessing duty and/or tax. Such customs invoices are currently required by relatively few countries, and typically only for higher value shipments, or shipments of certain commodities, and/or in cases where the importer may be seeking some type of preferential treatment or admissibility by customs. An importer in a country where customs invoices are not routinely required will typically make a specific request to the shipper for one. A freight forwarder may also check a country-by-country trade information reference to determine if and under what circumstances a customs invoice (or consular invoice) is required. To clarify specific country requirements, check the GISTnet Country Guides, a destination country consular official or customs broker in the destination country.

A "customs invoice" may also mean a commercial invoice which has also shows the customs classification and duty computation for the goods shown therein, or it may simply mean a invoice for duty or service fees issued by a customs authority to an importer or customs broker.