China to US import paperwork: commercial invoice and packing list pack (19 CFR §141.86)
Do you sell in the US and buy your products from China?
Quick answer
Every commercial invoice for goods imported into the US must show the port of entry, the seller and buyer, a detailed description of the goods, quantities, the price paid in the purchase currency, itemized charges such as freight and insurance, and the country of origin (19 CFR §141.86). It must be in English and detail each package’s contents.
Last verified October 9, 2026 against the official text. Not legal advice.
Before your shipment leaves the factory, US customs already expects a set of papers: an invoice saying what is in the boxes and what you paid, a packing list, and a product code that decides how much duty you owe. Most first-time sellers learn this when the container is already sitting at the port, and every day it sits there costs money.
This pack is that paperwork laid out in order, with the blanks ready to fill in, plus a spreadsheet that shows what your goods really cost once duty and freight are counted.
- ✓What to have ready before the factory ships
- ✓Invoice and packing list, blanks already laid out
- ✓Worksheet to prepare the duty code for your product
- ✓Spreadsheet: real cost per unit once duty and shipping are in
- ✓A simple log to follow each shipment
We are not a customs broker and we do not file anything for you. A licensed broker signs off the entry.
- ✓Instant download after payment
- ✓Official sources listed in the kit
- ✓12-month re-download access
- ✓Secure checkout by Stripe
Key facts: US import paperwork rules
| Rule | What it says | Official source |
|---|---|---|
| Commercial invoice contents | 11 required items, incl. port of entry, seller/buyer, detailed description, quantities, price in currency of purchase, itemized charges, country of origin and assists | 19 CFR §141.86(a) |
| Language | Invoice and attachments in English, or with an accurate English translation | 19 CFR §141.86(d) |
| Packing list | Each invoice must state in adequate detail what is in each individual package | 19 CFR §141.86(e) |
| ISF (ocean cargo) | Seller, buyer, importer of record and consignee numbers due no later than 24 hours before cargo is laden aboard the vessel at the foreign port | 19 CFR §149.2 |
| Informal entry limit | Shipments not exceeding $2,500 in value (exceptions for some Chapter 99 goods) | 19 CFR §143.21(a) |
| Record retention | Generally 5 years from the date of entry; packing lists 60 calendar days from the end of the release period | 19 CFR §163.4 |
Last verified October 9, 2026 against the current eCFR text.
What documents do I need for my first shipment from China?
At minimum: a commercial invoice meeting 19 CFR §141.86, a packing list, the bill of lading or air waybill, and, for ocean freight, an Importer Security Filing lodged at least 24 hours before loading at the foreign port. Free walkthrough: documents needed to import from China.
When is the ISF due?
For vessel cargo, the core ISF data elements are due no later than 24 hours before the cargo is laden aboard the vessel at the foreign port (19 CFR §149.2). See the free guide on customs bond, ISF and broker for a first shipment.
How do I work out landed cost and the duty code?
Landed cost adds the product price, freight, insurance, duty, fees and inbound shipping per unit; the duty rate depends on the HTS code. Try the free landed cost calculator, which applies the MPF and HMF in force from October 1, 2026. Free guides: landed cost per unit, finding your HTS code and commercial invoice requirements.
Frequently asked questions
What information must a commercial invoice include for US customs?
19 CFR §141.86(a) lists eleven items, including the port of entry; when, where, by whom and to whom the goods were sold; a detailed description with marks and numbers; quantities; the purchase price of each item in the currency of purchase; the kind of currency; all charges itemized by name and amount (freight, insurance, commission, packing and so on); rebates or bounties; the country of origin; and any assists such as molds or tools not included in the price.
Does the commercial invoice have to be in English?
Yes. Under 19 CFR §141.86(d), the invoice and all attachments must be in English or have an accurate English translation attached.
Do I need a packing list when importing from China?
19 CFR §141.86(e) requires each invoice to state in adequate detail what merchandise is in each individual package. In practice that is the packing list, and this pack includes a blank one laid out to match the invoice.
What is the informal entry limit?
Under 19 CFR §143.21(a), shipments not exceeding $2,500 in value may generally use informal entry, with exceptions for certain goods classified in Chapter 99, Subchapters III and IV of the HTSUS.
How long do I have to keep import records?
Generally 5 years from the date of entry (19 CFR §163.4(a)). Packing lists have a shorter rule in §163.4(b)(2).
Is this a customs broker service?
No. We are not a licensed customs broker and do not file anything with CBP. The pack is self-service paperwork and a cost spreadsheet; a licensed broker or the importer of record handles the actual entry.
What format are the files?
A printable PDF checklist plus CSV files (invoice, packing list, duty-code worksheet, landed cost and shipment log) that open in Excel or Google Sheets.
Official sources
- 19 CFR §141.86 (contents of invoices), govinfo.gov
- 19 CFR §143.21 (informal entry)
- 19 CFR §163.4 (record retention)
- 19 CFR §149.2 (Importer Security Filing), ecfr.gov
- U.S. Customs and Border Protection: Importing into the United States, a guide for commercial importers (PDF)
Law text checked against the official sources above on October 9, 2026. General information, not legal advice; laws and rules change, so check the current official text before you rely on it.
Who wrote this and how it was checked
Written and maintained by Astor Ventures. We publish template kits built from public law; we are not a law firm, and no attorney has reviewed this page.
- Last verified: , against 19 CFR §§141.86, 143.21, 149.2 and 163.4 on ecfr.gov / govinfo.gov.
- Next scheduled check: quarterly, or sooner if the law changes.
- Found an error? Email [email protected] and we will correct the page and the kit.
Free guides on this law
- What must a commercial invoice include for US customs?
- What is the US Customs penalty for undervaluing or misdeclaring imports?
- What is the penalty for a late or missing ISF (10+2) filing?
- Do I need a customs bond to import from China?
- What is the penalty for importing goods not marked with the country of origin?
- Do I need an import license to import from China to the US?