Key takeaways
- Customs readers care about description, classification, quantity, value, currency, origin and terms of delivery.
- Vague descriptions and missing country of origin are the two most common causes of queries.
- State clearly that the document is a proforma and give its validity period.
- Customs and tax requirements differ by country and change — confirm with your broker or the relevant authority.
What customs and brokers actually read
The purpose of the document at a border is valuation and classification. Everything else is secondary. That is why a line reading "spare parts" is a problem while "stainless steel hydraulic hose fittings, 1/2 inch, 200 pcs" is not: the second can be classified and valued, the first cannot.
| Field | Why it is read | Common failure |
|---|---|---|
| Goods description | Classification and duty rate | Generic wording such as "materials" or "parts" |
| HS or tariff code | Duty and restriction checks | Code copied from an old shipment and no longer correct |
| Quantity and unit | Valuation and packing verification | Units inconsistent with the packing list |
| Unit price, total and currency | Customs value | Currency symbol used instead of the ISO code |
| Country of origin | Preferential rates and restrictions | Omitted, or confused with country of shipment |
| Incoterms and named place | Whether freight and insurance are in the value | Term stated without a place, e.g. "CIF" alone |
| Gross and net weight, packages | Cross-check against the manifest | Weights that disagree with the airway bill or bill of lading |
Description writing that survives inspection
Write each line as a specification, not a sales label. Material, type, dimension or capacity, model where applicable, and quantity with unit. Where goods are assemblies, say so and describe the principal component. Where a line contains mixed items, split it — one tariff position per line keeps classification clean.
- Avoid brand-only descriptions; a brand name does not classify goods.
- Avoid abbreviations that mean something internally and nothing externally.
- Keep the same wording across the proforma, packing list and eventual commercial invoice.
- State whether prices include or exclude freight and insurance rather than leaving it implied.
Values, currency and the proforma's status
Show unit price, line total, subtotal, any discount, freight and insurance where applicable, and the grand total, all in one clearly stated currency using the ISO code (AED, USD, SAR). If the transaction is priced in one currency and paid in another, say so rather than converting silently.
Mark the document plainly as a proforma invoice and give a validity date. A proforma without an expiry invites a buyer or broker to rely on pricing months later, and it also blurs the line between the proforma and the commercial invoice that follows shipment.
Customs valuation, documentation and clearance requirements are set by the authorities in each jurisdiction and are subject to change. Treat this guide as document-drafting guidance and confirm specifics with your customs broker or the relevant authority.
Proforma versus commercial invoice at the border
A proforma states an intention to sell on specified terms. A commercial invoice states that a sale has occurred and is the document normally used for final clearance and accounting. Many delays come from sending a proforma where the commercial invoice was required, or from the two documents disagreeing on quantity, value or description after a partial shipment. Reconcile them before dispatch.
Pre-dispatch document check
- Confirm consignee and notify-party details match the transport document exactly.
- Verify each line description against the packing list.
- Re-check HS codes for anything you have not shipped recently.
- Confirm Incoterm with a named place, and that the stated place matches the freight booking.
- Confirm origin per line where the shipment mixes origins.
- Confirm totals, currency and validity date, then sign and stamp.
Create the document
Use DocMak's Proforma Invoice Maker to generate a trade-ready proforma with line-level descriptions, Incoterms and currency handling in place, then export a PDF for your buyer, broker or bank. For the underlying field rules, see the proforma invoice format guide.
Frequently asked questions
Can a proforma invoice be used to clear goods?
Practice varies by country and by shipment type. In many cases a proforma supports pre-clearance, duty estimation or a credit application while the commercial invoice is used for final clearance. Ask your broker which document they need and when.
Do HS codes have to appear on the proforma?
They are not always mandatory, but including them speeds classification and reduces queries. Use codes you have verified rather than copying from previous shipments.
What if the shipped quantity differs from the proforma?
Issue the commercial invoice for what actually ships, and reference the proforma number so the buyer, bank and broker can reconcile the two.