The Commercial Invoice is a bill for the goods from the seller to the buyer. It should include basic information about the transaction, such as the name of the sender and consignee, the number of packages, marks, quantities and kind of packages, gross and net weight of the shipment, country of origin of goods, a complete description of the merchandise, unit value, total value, shipping and insurance costs.
The buyer needs the invoice to prove ownership and to arrange payment. Some governments use the commercial invoice to assess customs duties.
The Canada Customs Invoice (Confirmation of Sale) is required by Canadian Customs in addition to the regular Commercial Invoice, for shipments valued at CAN$1200 or more.