Customs invoice
A customs invoice is a key document in international trade outside the EU. It is not just a basis for sales – it is a supporting document to ensure that the goods you send across the border receive the correct customs handling. Customs authorities use the customs invoice to determine the customs value, check commodity codes and calculate any customs duties and VAT. At Tullify AB, we help companies produce customs invoices that are correct, complete and in line with both Swedish and international regulations.
What is a customs invoice?
A customs invoice (also called commercial invoice) is a legal document that describes the contents of an export shipment. It differs from a standard commercial invoice in that it must meet specific requirements from customs authorities in both the exporting and importing countries. Inaccuracies in the customs invoice are one of the most common reasons for goods to get stuck in customs – something you want to avoid.
Common content of a customs invoice:
Company name and address (both sender and receiver)
Date and invoice number
Full product description (what is it, what is it used for)
Quantity, dimensions, net weight and gross weight
HS code (commodity code) for correct classification
Country of origin
Value and currency for the goods (even if it is a gift or return)
Delivery terms (e.g. Incoterms – DDP, DAP, EXW)
Transport information
Signature of the exporter
Customs Invoice vs. Proforma Invoice – What is the difference?
When you send goods outside the EU, you will in most cases need to attach an invoice – but what type? Here we distinguish between customs invoice and proforma invoiceBoth are used in customs documentation, but for different purposes and situations.
Customs invoice – upon sale
A customs invoice is used when there is a actual sales opportunity. This means that the goods have a market value and a purchase agreement between two parties. The invoice serves as a basis for determining the customs value and calculating customs duties and VAT. It is also used to check that the correct commodity code (HS code) has been used and that the origin is correctly stated.
Examples of when a customs invoice should be used:
A Swedish company sells machine parts to a customer in the USA. The customer has placed an order, a contract has been signed and the goods are shipped with DHL. A customs invoice is attached with full details of the goods, value, origin and delivery terms (e.g. DAP New York).
Proforma invoice – for gifts, samples or returns
A pro forma invoice is used when no sales are made. This could be, for example, when you send samples, promotional items, gifts, or return a product. Customs still requires a document with a declaration of value and description of the goods, even though there is no actual business transaction.
Examples of when a proforma invoice should be used:
You send a promotional kit of fabric samples to a potential customer in Canada. There is no purchase agreement, and the recipient pays nothing. You enter an estimated value (e.g. 100 SEK) on the proforma invoice so that customs can handle the shipment. You also mark the invoice as “No commercial value – for sample purposes only”.
Important to consider:
A customs invoice must contain all the information required by the customs authorities.
A proforma invoice must not be used to conceal real business transactions.
Even at 0 SEK in value, a realistic market value is indicated (for customs purposes).
Why is the customs invoice important?
The customs invoice is the basis for:
Determine customs value and thus how much customs duties must be paid
Check product codes and ensure the correct tariff rate
Strength origin, which is important in free trade agreements (e.g. with Norway or the UK)
Avoid delays at border crossings and customs checks
Consequences of incorrect customs invoices
If the customs invoice is missing information or contains errors, the following problems may arise:
The shipment is stuck in customs
Additional administrative costs
Additional fees or fines
Delayed deliveries to customer
Risk of customs audit or post-clearance review
When do you need a customs invoice?
A customs invoice is always required when trade between the EU and a non-EU country – e.g. Norway, USA, Switzerland, UK or Canada. It is needed regardless of whether you are exporting as a company or a private individual, and regardless of whether you are selling or sending gifts.
Examples of situations where a customs invoice is required:
You sell spare parts to a customer in Oslo
You send advertising samples to a company in London
You return an item to a supplier in China
You sell e-commerce products to individuals in Switzerland
Does this seem difficult? No problem! Contact us at Tullify and we will help you with the entire process and ensure that your Customs Invoice is correctly filled out and ready for use.
How Tullify helps you with the customs invoice
Creating a correct customs invoice can be time-consuming – especially if you are not familiar with customs regulations, commodity codes or Incoterms. At Tullify AB You will receive help from experts who work with export and import documentation on a daily basis.
We offer:
✅ Review and preparation of customs invoices
✅ Correct HS classification (commodity code)
✅ Support with certificates of origin, delivery terms and customs value
✅ Digital export documentation
✅ Contact with Customs if necessary
We adapt our solutions to your needs – whether you are a small business sending a few packages per month or a larger company with daily export flows.
Frequently asked questions about customs invoices
🟡 Do I need a customs invoice when exporting to Norway?
Yes. Norway is not part of the EU customs union and a customs invoice is required for all commercial exports there.
🟡 Do I have to write a value even if the item is free?
Yes. Even for gifts, returns or samples, an estimated value must be stated.
🟡 What is the difference between a commercial invoice and a customs invoice?
A customs invoice is a commercial invoice that contains all the information required by customs. The same invoice can be used if the content is sufficient.
🟡 Can I use Tullify even if I handle the shipping myself?
Yes. We can help with documentation regardless of who is the carrier or freight forwarder.
