Invoice — what it is and why its mistakes stop cargo at customs

What an invoice is and why customs needs it

In simple terms, an invoice is a bill for an international shipment. It confirms the contents of the cargo and its value and travels with the parcel together with the carrier's waybill (what an AWB is).

Customs uses the invoice to:

• understand exactly which goods are being imported and classify them under a UKT ZED code;
• determine the customs value on which duty and VAT are calculated;
• check whether the goods require permits;
• reconcile the data with the contract, the waybill and the actual contents of the shipment.

So the invoice is not a formality but a document on which the speed and cost of customs clearance depend.

Commercial invoice and proforma: what is the difference

In practice there are two main types:

• Commercial invoice — issued when goods are sold: there is a buyer, a seller and a transaction price.
• Proforma invoice — used when there is no sale or it has not yet taken place: for example, for samples, free-of-charge deliveries or returns of goods. A value is still stated in the proforma — for customs purposes.

Which document you need depends on the nature of the delivery and the contract. This is worth agreeing with the broker before shipping.

What data an invoice for DHL and FedEx should contain

For commercial cargo of companies and sole proprietors (FOPs), an invoice usually contains:

1. 1Full details of the sender and the recipient (company name or full name, address, contacts).
2. 2Invoice number and date and, if available, the contract number.
3. 3A detailed description of each item: what it is, what it is made of, what it is intended for.
4. 4Quantity, unit price and total value, currency.
5. 5Delivery terms (Incoterms) — they determine whether delivery is included in the value.
6. 6Country of origin of the goods.
7. 7Weight and number of pieces.
8. 8The sender's signature and, if required, stamp.

The data in the invoice must match what is stated in the DHL or FedEx waybill and in the contract.

Typical invoice mistakes that get cargo held

Customs clearance is most often delayed for the following reasons:

• A generic goods description. Wording like "spare parts", "accessories", "gift" or "sample" does not make it possible to determine the UKT ZED code — customs requests clarification.
• Value discrepancy. The amount in the invoice does not match the contract, payment documents or the waybill.
• Understated or symbolic value. A price that clearly does not correspond to the goods triggers an additional customs value check.
• Quantity or weight mismatch. The number of units or the weight in the invoice differs from the actual contents.
• Delivery terms not stated. Without Incoterms it is unclear how to calculate the customs value.
• Incomplete recipient details. Especially when the recipient is a company but the details are given as for a private individual.

More on what to do if clearance has already stopped — in the article customs clearance failed: what a business should do. The process is described step by step in DHL and FedEx cargo customs clearance.

Samples, free-of-charge and repair shipments

Even if the goods are not being sold, an invoice stating the value is, as a rule, still required. This applies to:

• Product samples. A proforma invoice is usually issued for them. More about shipping samples — on the samples delivery page.
• Free-of-charge deliveries. In addition to the invoice, documents confirming the free-of-charge nature of the delivery are required.
• Repair cargo. There is a special customs regime that can help avoid paying duty twice, but it works only with the correct documents and contract. Here it is better not to ship without a prior broker consultation — the outcome depends on the specific situation.

Important: a shipment of any weight, even from 0.1 kg, sent without a broker consultation significantly increases the risk of delays and additional costs. Checking documents before shipping is always easier than correcting them when the cargo is already at customs.

How SEMERO helps with invoices and customs clearance

SEMERO is a customs broker with its own licence UACBR125000640. We carry out customs clearance of DHL and FedEx cargo through the Kyiv hub; free storage at the SEMERO customs warehouse is 3 days.

We cover exactly the need you have:

• customs clearance only for DHL or FedEx cargo — we check the invoice and other documents, determine the UKT ZED code, calculate customs payments and file the declaration;
• DHL or FedEx delivery booking only;
• a package — delivery together with customs clearance.

If you want to estimate customs payments before shipping, see the article how to calculate duty on DHL and FedEx cargo.

Have an invoice and not sure it will clear customs without questions? Contact us via the contacts page — form, WhatsApp or phone. Send a description of the cargo and the documents, and we will calculate the cost of the service.

Frequently asked questions