What is the difference between a pro forma and a commercial invoice?

The pro forma invoice precedes the order: it is a quotation set out as an invoice, fixing description, quantities, price, incoterm and payment terms, and serving as the basis of the agreement. It has no accounting value. The commercial invoice accompanies the goods shipped and establishes the customs value, and therefore the calculation of duty and VAT.

What if the goods arrive before the bill of lading?

Release is unlocked by a telex release: once paid, the supplier asks its carrier to release the goods without presentation of the original. Better to provide for this mechanism in the contract than to discover it on the quay, with storage charges running during the negotiation.

Is a certificate of origin always required?

No. It is required where the origin of the goods must be evidenced — to apply a particular tariff arrangement, or where the regulation applicable to the product provides for it. It is issued by an authorised body in the country of export, not by the supplier itself. In its absence, origin rests on the declarations carried on the commercial invoice.

Which documents are needed to clear goods through customs?

The core set comprises the commercial invoice, the packing list and the transport document — bill of lading or air waybill. To which are added, depending on the product, a certificate of origin, an EU declaration of conformity, or the authorisations specific to certain regulated categories. A valid EORI number is required beforehand, failing which the declaration cannot be lodged.

Who draws up the customs declaration?

The importer is legally responsible for it, but drafting is most often entrusted to a registered customs representative acting on its behalf. That delegation does not transfer responsibility for the content: the particulars entered on the declaration, starting with the tariff classification and the value, bind the importer, including where they were copied from a document supplied by the seller.

What is a packing list?

The packing list details the physical make-up of the shipment: number of packages, contents of each, gross and net weight, dimensions and volume. It allows the goods to be checked without opening them and what was loaded to be reconciled with what was invoiced. A divergence between packing list and transport document on package count or weight is among the most mechanically triggered grounds for inspection.

What is a telex release?

The instruction by which the shipper asks its carrier to release the goods at destination without presentation of an original bill of lading. It is used where the goods arrive before documents sent by post, a frequent situation on short crossings and systematic in air freight. The mechanism assumes the supplier has been paid: better agreed in the contract than on the quay.

What are demurrage and detention charges?

Demurrage penalises the container's immobilisation within the port area beyond the free period; detention charges run where the container has left the port but has not been returned. Both are counted per day and per container, and accumulate while an incomplete documentary file is put right. It is the most avoidable cost of an import.

How long must import documents be kept?

Supporting documents for a customs operation must be kept for several years, the authorities having a right of review over past declarations. The traceability obligations specific to product safety are longer still: ten years upstream and six years downstream for products covered by the general product safety regulation. Keeping the whole file for an order is therefore the rule, not a precaution.

Resources

Import documents: who issues what, and why

Goods held at a port are almost always held for a documentary reason, not a customs one. Here are the pieces of an import file, their exact role, and the inconsistencies that cost days of storage.

Updated September 2026

The file, piece by piece

Five documents cover most imports. They share neither the same issuer nor the same moment of relevance.

Who issues what, and when

Document	Issued by	Used to
Pro forma invoice	The supplier	Commit the order, justify the deposit
Commercial invoice	The supplier	Establish the customs value
Packing list	The supplier	Describe packages, weights and volumes
Bill of lading	The carrier	Take delivery of the goods
Certificate of origin	An authorised body	Evidence the origin of the goods

Pro forma and commercial invoice are not the same thing

The pro forma invoice precedes the order. It is a quotation set out as an invoice: description, quantities, unit price, incoterm, lead time, payment terms. It serves as the basis of the agreement and, most often, as supporting document for the deposit transfer. It has no accounting value.

The commercial invoice accompanies the goods shipped. It is what establishes the customs value, and therefore the calculation of duty and VAT. A commercial invoice whose description is too vague to permit tariff classification triggers a request for further information, and the goods wait.

The bill of lading is a title, not a receipt

The bill of lading combines three functions: evidence of receipt, contract of carriage, and document of title to the goods. It is the third that counts: without the original, you do not take delivery.

Hence a frequent situation on short sea crossings and in air freight: the goods arrive before the originals sent by post. Release is then unlocked by a telex release, which the supplier asks its carrier for once paid. Providing for this in the contract avoids discovering the subject while demurrage runs.

Three inconsistencies that hold up a file

Identities that diverge. The consignee's company name and address must be rigorously identical on the commercial invoice and on the bill of lading. An abbreviation on one side, the full form on the other, and the file goes for checking.
Weights or package counts that do not reconcile between the packing list and the bill of lading. It is the most mechanical of checks, and therefore the most systematically triggered.
A goods description that is too generic. « Textile goods » or « plastic parts » permit no tariff classification. The description must be precise enough for a third party to find the applicable code without calling you.

Frequently asked questions

What is the difference between a pro forma and a commercial invoice?: The pro forma invoice precedes the order: it is a quotation set out as an invoice, fixing description, quantities, price, incoterm and payment terms, and serving as the basis of the agreement. It has no accounting value. The commercial invoice accompanies the goods shipped and establishes the customs value, and therefore the calculation of duty and VAT.
What if the goods arrive before the bill of lading?: Release is unlocked by a telex release: once paid, the supplier asks its carrier to release the goods without presentation of the original. Better to provide for this mechanism in the contract than to discover it on the quay, with storage charges running during the negotiation.
Is a certificate of origin always required?: No. It is required where the origin of the goods must be evidenced — to apply a particular tariff arrangement, or where the regulation applicable to the product provides for it. It is issued by an authorised body in the country of export, not by the supplier itself. In its absence, origin rests on the declarations carried on the commercial invoice.
Which documents are needed to clear goods through customs?: The core set comprises the commercial invoice, the packing list and the transport document — bill of lading or air waybill. To which are added, depending on the product, a certificate of origin, an EU declaration of conformity, or the authorisations specific to certain regulated categories. A valid EORI number is required beforehand, failing which the declaration cannot be lodged.
Who draws up the customs declaration?: The importer is legally responsible for it, but drafting is most often entrusted to a registered customs representative acting on its behalf. That delegation does not transfer responsibility for the content: the particulars entered on the declaration, starting with the tariff classification and the value, bind the importer, including where they were copied from a document supplied by the seller.
What is a packing list?: The packing list details the physical make-up of the shipment: number of packages, contents of each, gross and net weight, dimensions and volume. It allows the goods to be checked without opening them and what was loaded to be reconciled with what was invoiced. A divergence between packing list and transport document on package count or weight is among the most mechanically triggered grounds for inspection.
What is a telex release?: The instruction by which the shipper asks its carrier to release the goods at destination without presentation of an original bill of lading. It is used where the goods arrive before documents sent by post, a frequent situation on short crossings and systematic in air freight. The mechanism assumes the supplier has been paid: better agreed in the contract than on the quay.
What are demurrage and detention charges?: Demurrage penalises the container's immobilisation within the port area beyond the free period; detention charges run where the container has left the port but has not been returned. Both are counted per day and per container, and accumulate while an incomplete documentary file is put right. It is the most avoidable cost of an import.
How long must import documents be kept?: Supporting documents for a customs operation must be kept for several years, the authorities having a right of review over past declarations. The traceability obligations specific to product safety are longer still: ten years upstream and six years downstream for products covered by the general product safety regulation. Keeping the whole file for an order is therefore the rule, not a precaution.

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