A pro-forma invoice is a document used by the seller prior to the buyer making payment, confirming the price that will be charged for a particular product or service.
All shipments going abroad (not EU) have to pass through customs. Whether a consignment has to pay duty depends on the type of consignment. In simple terms, there are consignments of goods and documents. The sender must provide the relevant documents for each consignment. For shipments to non-EU countries (incl. eBay sales), a proforma invoice or commercial invoice is required in order to record the value of the goods for tax and customs purposes. The proforma invoice is required for all shipments that are not resold and therefore have no commercial value. The commercial invoice, on the other hand, is required for shipments that have a commercial value, i. e. are generally resold. An export declaration would also be required for goods with a value of 1000 € or more. The corresponding templates of the forms can be downloaded here. Our support team will be happy to help you.