US Customs Commercial Invoice Requirements: What 19 CFR 141.86 Says an Invoice Must Contain

A commercial invoice for goods going to the United States is the document the exporter prepares and that is filed with the entry. 19 CFR 141.86, titled “Contents of invoices and general requirements”, is the section of the customs regulations that lists what an invoice of imported merchandise must set out; the section says “invoice”, and in trade usage that is the commercial invoice. For a project buyer who orders furniture or building materials from China, the list is a checklist for the order file: a field that is missing is a question the broker will put back to the buyer.

This article reads the section as published in the electronic Code of Federal Regulations (eCFR, 19 CFR 141.86), full text as of 26 August 2026, which was the latest issue date the eCFR service offered for title 19 when we read it on 15 October 2026. The source note at the end of the section stops at CBP Dec. 09-47, 74 FR 69019, 30 December 2009. We quote or closely paraphrase the text. It is a reading of one section for procurement planning, not legal advice. We did not read the other sections of the invoice requirements, the rules on electronic invoice data in part 143, the record-keeping rules, or any CBP guidance, so we say nothing here about particular goods that carry additional invoice requirements, about duty or valuation, or about who should be the importer. For related reading, see our guides to how US import duties are structured on furniture and building materials and who clears customs on a project import.

What the section is for

Section 141.86 is a list. Paragraph (a) sets out the general information every invoice of imported merchandise must carry, in eleven numbered items, and paragraphs (b) to (j) add rules for particular situations and for the form of the invoice: goods not shipped by the manufacturer, goods sold in transit, language, the packing list, weights and measures, discounts, numbering, where the information may sit, and a named responsible person. It does not tell a buyer how to value goods or what duty applies; it says what the invoice must say.

The eleven items in paragraph (a)

The items below follow the text; the wording is shortened.

• (a)(1) Port of entry: the port of entry to which the merchandise is destined.
• (a)(2) Parties and place: the time when, the place where, and the person by whom and to whom the merchandise is sold or agreed to be sold; or, if it is not imported under a purchase, the place from which shipped, the time, and the person to and by whom it is shipped.
• (a)(3) Description: a detailed description, including the name by which each item is known, the grade or quality, and the marks, numbers and symbols under which it is sold by the seller or manufacturer to the trade in the country of exportation, with the marks and numbers of the packages.
• (a)(4) Quantities: the quantities in the weights and measures of the country from which shipped, or of the United States.
• (a)(5) Purchase price: the purchase price of each item, in the currency of the purchase, if shipped under a purchase or an agreement to purchase.
• (a)(6) Value where not purchased: if shipped otherwise than under a purchase, the value of each item in the currency usually used, or the price the manufacturer, seller, shipper or owner would have received or been willing to receive in the ordinary course of trade in the usual wholesale quantities in the country of exportation.
• (a)(7) Currency: the kind of currency.
• (a)(8) Charges: all charges upon the merchandise itemised by name and amount, including freight, insurance, cases, containers, coverings and cost of packing, and the other charges the paragraph lists; and, if not included above, all charges, costs and expenses incurred in bringing the merchandise from alongside the carrier at the port of exportation to alongside the carrier at the first United States port of entry. Cost of packing, cases, containers and inland freight to the port of exportation need not be itemised by amount if included in the invoice price and so identified. Where the information does not appear on the invoice as prepared, it must be shown on an attachment.
• (a)(9) Rebates, drawbacks and bounties: all of them, separately itemised, allowed upon exportation.
• (a)(10) Country of origin: the country of origin of the merchandise.
• (a)(11) Goods or services furnished: all goods or services furnished for the production of the merchandise, such as dies, molds, tools and engineering work, not included in the invoice price; goods or services furnished in the United States are excluded.

Situations the other paragraphs cover

Paragraph (b) says an invoice for goods shipped to a person in the United States by someone other than the manufacturer, and not under a purchase or agreement to purchase, must state when and where the goods were purchased, from whom, and the price paid, in the currency of the purchase. Paragraph (c) deals with goods sold on the documents while in transit: the original invoice for the transaction under which the goods began their journey and the resale invoice or a statement of sale showing the price paid for each item must be filed with the entry documentation, and if the original invoice cannot be obtained a pro forma invoice showing the values and transaction it reflected must be filed with the resale invoice or statement.

This matters for project orders that change hands in transit or that are bought through an intermediary. The section does not say which arrangement suits which project; it says what has to be filed in each case, and that is a question to settle with your broker before the goods ship and not after they arrive.

For how imported articles and their cartons are marked with the country of origin, see our reading of 19 CFR Part 134.

Form of the invoice: language, packing list, numbering

• English (d): the invoice and all attachments must be in English or have attached an accurate English translation containing adequate information for examination of the merchandise and determination of duties.
• Packing list (e): each invoice must state in adequate detail what merchandise is contained in each individual package.
• Weights and measures (f): if the invoice or entry does not disclose the weight, gage or measure needed to ascertain duties, the consignee pays for weighing, gaging or measuring before release.
• Discounts (g): each invoice must set forth in detail, for each class or kind of merchandise, every discount from list or other base price which has been or may be allowed in fixing each purchase price or value.
• Numbering (h): except where electronic invoice data are transmitted under part 143, invoices in one entry are numbered consecutively by the importer from No. 1, pages are numbered in a single series where there are more than two pages, and both invoice and page numbers are shown at the bottom of each page.
• Where the information sits (i): information may be on the invoice or on an attachment to it.
• Responsible individual (j): each invoice must identify by name a responsible employee of the exporter who has knowledge, or can readily obtain knowledge, of the transaction.

Turning the list into fields on a supply order

None of the following is a requirement placed on a factory by the regulation. They are fields a US importer can ask the supplier and the broker to settle before an order is placed, so that the invoice that arrives with the goods already answers the section.

What this reading does not cover

This article does not read the other sections that sit with 141.86, including those on invoices for particular classes of goods, on invoices that are not required, and on special invoice forms; it does not read part 143 on electronic invoice data, the record-keeping rules, the valuation rules or any CBP ruling or guidance. It does not say what duty applies, what a shipment’s value is for entry, or which party should be the importer of record. Confirm each point with your customs broker and keep the answer with the order file. Our United States compliance page explains how we approach US rules for furniture.

Send every maker the same brief and ask for answers in writing, line by line, before bulk production.

Questions about the US commercial invoice and 19 CFR 141.86

What must a commercial invoice for imported goods state under 19 CFR 141.86?

Paragraph (a) lists eleven items: port of entry, the parties and place of sale, a detailed description with marks and numbers, quantities, price of each item, currency, itemised charges, rebates and bounties, country of origin, and goods or services furnished for production that are not in the price.

Does the invoice have to be in English?

Paragraph (d) says the invoice and all attachments must be in English or have attached an accurate English translation containing adequate information for examination of the merchandise and determination of duties.

Is a packing list required?

Paragraph (e) says each invoice must state in adequate detail what merchandise is contained in each individual package.

Can required information be on an attachment?

Paragraph (i) says any information required on an invoice by a provision of the subpart may be set forth either on the invoice or on an attachment to it, and paragraph (a)(8) says the same where charge information does not appear on the invoice as prepared.

Does the section say what duty applies to my goods?

No. It lists what the invoice must contain. Duty, valuation and importer-of-record questions are for your customs broker and adviser.

How does FBM Sourcing support this kind of project?

We review the brief, collect comparable quotations and manage the package for the project. For suppliers you nominate, we charge a 5% commission; for products we source for you, we quote a direct price. Our own team performs one inspection after bulk production is complete and before shipment, and the client’s project team is welcome to attend.

FBM Sourcing manages the entire China procurement package for overseas construction projects. We work with Developers · General Contractors · Builders · Commercial Project Owners · Interior Design & Construction Companies · FF&E Solution Providers.