Proforma Invoice for Samples — Ecommerce Shipment Guide

A proforma invoice is a preliminary estimate sent before shipment to confirm terms and values with the buyer; a commercial invoice is the final document used for customs entry and payment collection after shipment. Both share most fields, but the proforma shows estimated or nominal value while the commercial invoice shows the actual transaction value.

Not always. Some countries offer duty exemptions for samples below a certain value threshold, but the rules vary by country, product type, and whether the sample has any commercial value. Check the destination country customs rules before assuming a sample qualifies for an exemption. A proforma showing a declared value, even a nominal one, is usually required regardless.

Required fields include: sender name, address, and country; receiver name, address, and country; detailed product description; HS code; country of origin; quantity and unit of measure; estimated unit value and total value; currency; incoterms; payment terms; date; and a note indicating the document is a proforma for samples. Carrier-specific forms may have additional requirements.

No. A proforma invoice cannot be used for customs entry filing. It is a pre-shipment confirmation document only. When the actual shipment occurs, a separate commercial invoice must be prepared and submitted to customs. Some carriers accept the proforma along with the shipment for initial assessment, but the customs entry uses the commercial invoice.

Value samples at the reasonable retail or wholesale estimate for that market, not at zero unless the destination specifically allows zero-value declarations. A nominal declared value (such as USD 1 per unit) is often safer than zero, which can trigger additional scrutiny. The declared value also affects whether a sample exemption threshold is met.

Yes. HS code is required on customs documentation for sample shipments, even when the sample has low or nominal value. The HS code helps customs authorities assess whether the product is subject to restrictions, duties, or additional tariffs regardless of the sample value.

FCA (Free Carrier) or EXW (Ex Works) are common for sample shipments. FCA means the seller hands the goods to the carrier at an agreed point; EXW means the buyer picks up from the seller’s premises. DDP (Delivered Duty Paid) is less common for samples since the seller would bear import costs, which is unusual for unsolicited samples.

Yes, with modifications. Use the same field structure as a commercial invoice template but mark the value as "estimated" or "for customs purposes only," change the document title to "Proforma Invoice," and note the sample status. The key addition is a clear statement that this is a preliminary estimate, not a commercial transaction.