The Proforma Invoice for Importing into the United States

The U.S. Customs allows the use of proforma invoices for customs clearance at the time of importation into the U.S. when a commercial invoice is not available. For U.S. customs purposes, the "PROFORMA" annotation distinguishes the proforma invoice from the commercial invoice.

Note: Even though the proforma invoice is an acceptable document for U.S. import customs procedures, the U.S. importer is obligated to provide a commercial invoice within 50 days of the importation date into the USA.

Using Proforma Invoices for Exports to the U.S.

The use of proforma invoices for selling or exporting to the U.S. is much less common compared to international trade operations to other countries. Typically, proforma invoices are used for the following reasons:

• As a substitute for a real quote;
• For administrative reasons [e.g., to calculate the import duty before shipping the goods];
• To avoid financial exposure related to VAT;
• To avoid recording the sale as revenue before receiving payment.

Sales to the United States are not subject to VAT. Usually, the shipment to the U.S. customer occurs when payment has already been made, or when appropriate guarantees have been obtained. Especially considering the specifics of the American legal system, it is highly discouraged to leave the proforma invoice with the task of defining the terms of sale to the U.S. customer.

Basic Elements of a Proforma Invoice for Importing into the United States

Although the requirements may vary by sector, these are the main elements that should always be present in a proforma invoice for importing goods into the U.S.:

• PROFORMA annotation
• Seller’s information: Company name, address, phone number, and other relevant contact details.
• Buyer’s information: The same details required for the seller.
• Product description: A detailed description of the goods being imported, including any SKU codes or quantities.
• Proforma invoice number.
• Invoice date.
• Price of the goods being imported: Specify the detailed value of the goods.
• Legal terms: Any clauses or legal conditions relevant to the buyer.
• Shipping information: If physical goods are being shipped, estimated delivery dates may be required.
• International shipping details: Information on ports of embarkation and disembarkation, transport mode (sea, air, etc.).

Products Not Recommended for Import into the United States Using a Proforma Invoice

• Footwear
• Clothing items
• Textiles
• Machinery
• Steel
• Aluminum
• Chemicals and dyes