An invoice is a commercial document describing the contents and value of the shipment for customs purposes. Customs authorities use it to determine what is being shipped, to whom, at what price and under which terms, so inaccuracies directly affect clearance time.
What an invoice must include
- Full details of the sender and recipient;
- An exact description of each product, without vague wording;
- Quantity and unit price, plus the total for each line and for the entire invoice;
- Country of origin;
- Delivery terms (Incoterms), settlement currency and contract number, if applicable.
Why the HS code is so important
The HS code determines the customs duty rate, whether VAT applies and which certificates are required for a particular product group. The same product under different codes may be charged different duties, and for large shipments even a difference of a few percentage points can be significant.
An incorrect code is a common cause of delays. Customs may question the declaration, order an additional inspection or request product expertise, extending clearance by several days or even weeks. A mismatch between the declared code and the actual contents may also lead to a fine, not just a delay.
If you are unsure of the correct code, confirm it with a broker or manager in advance instead of guessing from a similar product. Vague descriptions such as “textiles” or “spare parts” also increase the risk of additional checks. The more precise the product description in the invoice, the fewer questions the inspector is likely to have.