Proforma Invoice: Template & Required Fields

A proforma invoice is the document you send a buyer before the deal is final — for a quote, to request advance payment, or to start customs pre-clearance and import licences. It looks like an invoice, but it is not a demand for payment and it is not used for final customs valuation.

What a proforma invoice is for

You issue a proforma when the goods have not shipped and the sale is not yet confirmed. It tells the buyer exactly what they will get, on what terms, and at what price — so they can approve the order, pay a deposit, or apply for an import licence. Once goods ship, you replace it with a commercial invoice, the definitive document customs uses to value the consignment.

Common uses:

• A binding quote a buyer can sign off on
• A basis for advance or letter-of-credit payment
• Customs pre-clearance and import-licence applications
• An internal purchase-approval document for the buyer's finance team

Required fields

Customs and banks expect a proforma to carry the same core data as the final invoice. Missing fields cause delays at the border and rejected payment applications.

Field	What it must show
Seller & buyer	Full legal names, addresses, VAT/EORI numbers
Date & proforma number	Issue date plus a unique reference
Goods description	Plain, full description — no vague "samples" or "parts"
HS / commodity code	The tariff code for each line item
Quantity	Units, cartons or pieces per line
Unit price & total	Price per unit and line/total value
Currency	EUR, USD, etc. — stated explicitly
Incoterm (2020)	E.g. FOB plus named place
Country of origin	Where the goods were manufactured
Estimated weights	Net and gross weight, plus volume if known
Validity date	How long the quoted price holds

The HS code and country of origin drive the buyer's import duty, so get them right even at the proforma stage.

Proforma vs commercial invoice

The two documents share a layout but serve different stages of the deal.

	Proforma invoice	Commercial invoice
When	Before goods ship	When goods ship
Status	Preliminary / quote	Final and definitive
Payment	Not a demand for payment	Records the amount due
Customs valuation	Not used for final valuation	Used to value the goods
Numbering	Own proforma reference	Definitive invoice number

If you are putting the export pack together, the proforma usually sits alongside the packing list and the rest of your export documents. On the buyer's side, the same data feeds straight into import documentation.

When to use it

Send a proforma whenever the buyer needs a formal figure before commitment: to confirm an order, to release a deposit, or to clear customs paperwork ahead of shipment. Do not use it as the final accounting document — once the goods are loaded and the Incoterm hands off risk, the commercial invoice takes over.

Once the proforma is agreed and you know the goods, weights and Incoterm, UMERA turns those details into an instant RFQ and booked carrier quotes, so the same data you put on the document drives the actual freight booking.

FAQ

Is a proforma invoice legally binding?

It is not a demand for payment and does not record a debt. It is a good-faith quote, though the prices and terms on it usually become binding once the buyer accepts and the commercial invoice is issued.

Can I use a proforma invoice for customs?

You can use it for pre-clearance and to apply for import licences, but customs will not accept it for final valuation. The commercial invoice is the document used to value the goods and calculate duty.

What is the difference between a proforma and a commercial invoice?

A proforma is preliminary, sent before goods ship, and is not a payment demand. The commercial invoice is the final, definitive document issued when goods ship and is used for customs valuation.

Does a proforma invoice need an HS code?

Yes. Including the HS/commodity code and country of origin lets the buyer estimate duty and start customs and licence paperwork before the goods arrive.