Published June 28, 2026 · Updated June 28, 2026 · 6 min read
If you're importing goods from overseas suppliers, you'll deal with two types of invoices at different stages of the transaction: the proforma invoice before the sale, and the commercial invoice after the goods ship. Here's what each document is, what it contains, and when you need it.
A proforma invoice (also written as "pro forma invoice") is a preliminary, non-binding invoice issued by the seller before a deal is finalized. It outlines the proposed terms of a future transaction.
Think of it as a formal quotation in invoice format. It contains:
A proforma invoice is not a demand for payment and is not used for accounting. It's a commitment to sell at the stated terms, pending the buyer's acceptance.
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A commercial invoice is the official document issued by the seller after goods have been shipped. It's the primary trade document in international commerce and serves multiple legal functions:
| Proforma Invoice | Commercial Invoice | |
|---|---|---|
| When issued | Before sale is confirmed | After goods are shipped |
| Purpose | Quote / proposal | Payment request + customs document |
| Legally binding | No | Yes |
| Used for customs | No (estimates only) | Yes (required) |
| Used for accounting | No | Yes |
| Triggers payment | No | Yes |
Customs authorities are strict about what must appear on a commercial invoice. Missing or inconsistent information causes delays at the border:
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A proforma invoice is a preliminary, non-binding invoice that outlines the proposed terms of a future sale. It's used to arrange financing, import permits, or confirm order terms before production begins.
A commercial invoice is the official document issued after goods ship. It's a legal demand for payment and the primary document customs authorities use to calculate duties.
Not always. For straightforward orders, you may skip directly to the commercial invoice. Proforma invoices are most useful for large orders, L/C arrangements, or when the buyer needs pre-shipment documentation.
No. Customs require the commercial invoice. A proforma may be used to estimate duties in advance, but the actual commercial invoice is required for clearance.