Proforma Invoice vs Commercial Invoice

When to use a proforma invoice

Use a proforma before final shipment or payment when the buyer needs estimated costs, bank transfer details, or import planning. It is usually not a final tax invoice.

• Quotes and prepayment requests
• Import planning
• Usually not a final tax invoice

When to use a commercial invoice

Use a commercial invoice for international shipments describing goods, values, HS codes, origin, destination, and Incoterms. Carriers and customs brokers often require it with the shipment.

• International shipments
• HS codes and origin
• Incoterms and export reason

Fields that differ

Commercial invoices emphasize product detail, country of origin, and export reason. Proforma invoices focus on expected pricing and payment instructions. Requirements vary by carrier and country.

• Commercial = product and customs detail
• Proforma = expected pricing
• Confirm with broker when unsure

Example export document sequence

A seller may first send a proforma invoice listing 100 units at an estimated freight cost so the buyer can approve the order and arrange payment.

After the goods are packed, the seller creates the commercial invoice using the final quantity, transaction value, currency, country of origin, package details, and agreed Incoterm.

The commercial invoice travels with the shipment and should match the packing list and carrier instructions. Reusing a preliminary total without checking the final shipment can create customs questions or an incorrect declared value.

Validate requirements before dispatch

Ask the carrier, customs broker, or buyer which fields and copies are required for the specific route.

Check product descriptions, HS codes, origin, reason for export, buyer and consignee details, and whether freight or insurance belongs in the declared value.

Avoid vague descriptions such as “parts” or “samples” when a precise description is available.

Invoice Toolkit provides common commercial fields, but it cannot determine classification, valuation, tax, sanctions, or import rules for a particular shipment.