![]() The Customs operating procedures guide Customs Officials to stop consignments where pro-forma invoices are present. The new Customs legislation defines a pro-forma invoice as… “ an abridged, estimated or preliminary invoice issued by a supplier to a buyer in advance of a delivery of goods otherwise than for purposes of payment…”. While such goods may be cleared using a commercial invoice, a pro-forma invoice may also be used for this purpose.īut how will Customs react when a pro-forma invoice is present? Customs does not condone the use of a pro-forma however it is their reaction to its use which must be noted. We concluded that a realistic value for such goods must be produced as if the goods were subject to a normal commercial transaction. In particular, we discussed the concepts of “true reflection” and “transaction value”. This question was covered in the Blog “Customs Minimum Requirements on a Commercial Invoices”. Why then is it so important to produce a realistic value for them, if at all. ![]() You will likely not be paying the supplier for these goods. #Customs invoice pro forma promotion material no payment freeI am sure that on occasion you have received samples free of charge, replacement stock for defective goods, or goods supplied for testing purposes. It is not true that pro-forma invoices are always not acceptable for clearance purposes. ![]() ![]() May you use them? Will Customs accept them? Under what circumstances may they be used for clearance purposes? Pro-forma invoices… the subject of much debate and contention. ![]()
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