Guide to compiling the Commercial or Proforma Invoice

What is it?
Shipments of non-classifiable goods and materials such as documents, intended for non-EU countries, are subject to customs regulations that entail the issue of a Commercial or Proforma Invoice.
These are documents with which the sender declares the content, value of the shipment and material that the good consists of, in compliance with international regulations, which prescribe given exportability requirements. They are thus necessary for export clearance operations, to facilitate Customs Authority controls and to ensure a prompt delivery.

What is the difference?
• A Commercial Invoice is required by customs regulations in the event of shipments of goods and materials having a commercial value and intended for sale.
• A Proforma invoice is required for shipments of goods and materials not classifiable as documents and not intended for sale. These are shipments are usually effected from individual to individual.

How to fill them in?
To ensure rapid and precise clearance operations the Commercial and Proforma Invoices must provide complete and correct information. Mistakes or omissions might cause a delay in Customs clearance, an incorrect calculation of charges and consequent fines and penalties.
Every Commercial and Proforma Invoice must be written in English. If written in Italian it must include the translation in the language of the country of destination and must be presented in five copies.

Which information is mandatory?
• Waybill number.

• Name and surname, address and VAT Number of sender or exporter.

• Name and surname, address with Zip code and telephone number of addressee.

• Country of manufacture or of origin.
The country of origin is the country in which the goods have been produced and not the country of export. If products have been manufactured in more than one country, indicate each country of origin next to the corresponding product.

• Give a detailed description in English of all products.
General description of the good (e.g. “parts”, “samples”) is not sufficient. You should specify:
- what the product is
- what material it is made of
- the amount of product
- the total number of items and, for each item, the quantity, unit of measurement, weight, single and total value
- final intended use of the product.
For instance: “10 boxes of stainless steel screws for civilian aircraft” rather than “Civilian aircraft parts”

• Specify the currency used.
Clearly identify the currency you are using (e.g. USD, CAD, EUR). The symbol “$” is not sufficient.


Suggerimenti per una corretta compilazione:

Commercial Invoice - Guide
 Commercial Invoice - Example

Proforma Invoice - Guide
 Proforma Invoice - Example