A sample commercial invoice to be used in an import sale of goods transaction. The commercial invoice is the principal shipping document used by US Customs and Border Protection (CBP) to determine the tariff classification, value, and duty owed on the goods contained in the shipment, and whether to clear or deny the cargo for entry into the US, inspect the cargo, or request additional information from the importer. This Standard Document has integrated drafting notes with important explanations and drafting tips.