A proforma invoice for customs is read by someone deciding what duty is payable and whether the shipment may proceed. That reader wants specifics, and vagueness is what holds goods at a border.
What is usually required
Requirements vary by country and change, so confirm yours with your freight agent. The recurring list:
- Full description of the goods, in plain language rather than internal part names.
- Quantity and unit of measure.
- Unit value and total value.
- Currency, stated explicitly.
- Country of origin for each line.
- Both parties’ full names and addresses.
- Delivery terms, usually an Incoterm.
- Reason for export, where the shipment is not a straightforward sale.
Descriptions that clear
The most common cause of delay is a description that means nothing to a customs officer.
| Holds the shipment | Clears |
|---|---|
| Spare parts | Steel bearing housings for industrial pumps |
| Samples | Cotton fabric samples, 12 pieces, 30cm x 30cm, no commercial value |
| Equipment | Portable diesel generator, 5kVA, single phase |
| Consumables | Nitrile examination gloves, powder free, box of 100 |
The right-hand column takes a few more seconds and can save days.
Country of origin
Origin is where the goods were made, not where they were bought or shipped from. It determines duty rates and any preferential treatment under a trade agreement.
Where a consignment has mixed origins, state it per line rather than once for the whole document.
Delivery terms
State the Incoterm and the named place: CIF Mombasa, FOB Shanghai, DAP Nairobi. The term decides who pays freight and insurance and where risk transfers, and customs uses it to work out the value to assess.
An unstated term is an invitation for someone else to assume one.
Values, and why they must match
The proforma value and the eventual commercial invoice value should agree. If they differ, expect questions, and possibly a re-assessment of duty.
If something legitimately changes between the two, quantity short-shipped, a price agreed later, make the change visible rather than silently reissuing. A short note on the commercial invoice referencing the proforma number costs nothing.
Do not understate value. It is fraud in most jurisdictions, and the goods are the security.
Samples and goods of no commercial value
Even free samples need a value for customs purposes. State a realistic nominal value and mark the document clearly:
Samples, no commercial value. Value stated for customs purposes only.
Writing zero tends to create more questions than it avoids.
What follows it
A commercial invoice on despatch, referencing the proforma number. Packing lists per carton where the consignment is split, as covered in delivery note or packing list.
Keeping the set
Keep the proforma, the commercial invoice and the shipping documents together under one reference. If a query arrives months later it will come with a container number and nothing else, and the reference is how you find everything.
Next
For the document in general, see what is a proforma invoice. For a reusable layout, see a proforma invoice template. Or open the proforma invoice generator.