INSTRUCTIONS ON HOW TO COMPLETE THE CANADA CUSTOMS
INVOICE OR A COMMERCIAL INVOICE
Below is a brief description of how each required data field on the Canada Customs Invoice or commercial invoice
must be completed. The data field name as shown on the Canada Customs Invoice contained in this Appendix is in
bold face, followed by some equivalent commercial terms in parenthesis.
Field Description
1 Vendor — (seller, sold by, remit to, consignor, shipper) — Must indicate the name and address of:
(a) the person selling the goods to the purchaser, or
(b) the person consigning the goods to Canada.
2 Date of Direct Shipment to Canada — Must display the date on which the goods began their continuous
journey to Canada.
3 Other References — May be used to record other useful information (e.g., the commercial invoice number,
the purchaser's order number).
4 Consignee — (ship to, deliver to) — Must indicate the name and address of the person (company) in
Canada to whom the goods are shipped.
5 Purchaser (if other than consignee) — (sold to, buyer) — The person to whom the goods are sold by the
vendor. If the vendor is also the importer of record, then the vendor’s name and address must be shown
in this field.
6 Country of Transhipment — The country through which the goods were shipped in transit to Canada
under Customs control.
7 Country of Origin — For Customs purposes, the country of origin of invoiced goods is the country where
the goods are grown, produced or manufactured. Each manufactured article on the invoice must have been
substantially transformed in the country specified as the country of origin to its present form ready for
export to Canada. Certain operations such as packaging, splitting and sorting may not be considered as
sufficient operations to confer origin.
— The origin of goods as applied to the assignment of tariff treatment is dealt with in Memorandum D11-
4-1, Rules of Origin Respecting the Canadian Customs Tariff.
8 Transportation: Give Mode and Place of Direct Shipment to Canada — Indicate the mode of
transportation used and the place from which the goods began their uninterrupted journey to Canada.
9 Conditions of Sale and Terms of Payment — Must describe the terms and the conditions agreed upon by
the vendor and the purchaser.
10 Currency of Settlement — Indicate the currency in which the vendor's demand for payment is made.
11 Number of Packages — Indicate the number of packages.
12 Specification of Commodities — The following information must be provided:
(a) Kind of Packages — Indicate the nature of the packages (e.g., cases, cartons, etc.).
(b) Marks and Numbers — Indicate the descriptive marks and numbers imprinted upon the packaged goods.
Such marks and numbers are required to be legibly placed on the outside of all packaged goods whenever
feasible. Notwithstanding the preceding, the following classes of shipments do not require marks and
numbers:
(1) shipments forwarded by parcel post, (2) goods shipped in bulk, not being in packages, but
merely wire-bound, tagged or fastened together in lots. However, the number of pieces, bundles,
bushels, etc., must be shown on the invoice, and (3) agricultural implements and machinery, or
machinery parts, when shipped loose. However, when in packages, the invoices are required to
show the numbers and descriptions of same.
(c) General Description and Characteristics — Give in general terms, description of the merchandise (e.g.,
textiles, auto parts, etc.).
(d) Commercial description — Show a proper identifying description in commercial terms (i.e., style or
code numbers, size and dimensions) as known in the country of production or exportation. The condition of
the goods, if other than new, must be stated on the invoice, and the following information, if applicable, is
to be shown:
(1) other than prime quality goods, (2) remnants, (3) job lots, (4) close-outs, (5) discontinued lines,
(6) obsolete goods, and (7) used goods.
13 Quantity — The quantity of each item included in the description field must be indicated in the appropriate
unit of measure.
14 Unit Price — (price per article, item amount) — Must provide a value in the currency of settlement (as
defined under Field 10) for each item described in the description field.
15 Total — Indicate the price paid or payable in the currency of settlement (as defined under Field 10) for the
number of items recorded in the quantity field when they were sold by the vendor to the purchaser. Where
there is no price paid or payable for the items recorded in the description field, N/A should be indicated.
16 Total Weight — Show both net and gross weight.
17 Invoice Total — (total value, pay this amount) — The total price paid or payable for goods described on
the invoice and/or continuation sheet(s) if used.
18 Self-explanatory
19 Exporter (name and address), if other than vendor — Indicate the name and address of the person or
organization shipping the goods to the consignee/purchaser.
20 Originator (name and address) — Where the invoice is completed on behalf of a company, the name and
address of the company must be indicated. The name of the person completing the invoice may also be
indicated. Invoices completed on behalf of individuals must indicate the name and address of the person
completing the invoice. This field may be left blank if this information is provided elsewhere on the invoice.
21 Departmental Ruling — Give the number and date of any departmental ruling applicable to the shipment.
22-25 Indicate the currency used when Field 23 or 24 are applicable. The actual completion of Fields 22 to 25 are
self-explanatory with the exception of export packing. Duty and Customs Brokerage charges can also be
included in field 23 & 24 i.. The amount of export packing must be indicated if additional packing was
required solely for the overseas transportation of goods. Detailed information on the remaining sub-
components of these fields can be found in Memorandum D13-4-7, Adjustments to the Price Paid or
Payable. Fields 23 & 24 are particularily applicable in cases where terms of delivery are Delivered Duty
Paid.