Proforma invoice for export: format, contents and a spice example
Key takeaways
- A proforma invoice is a quotation in the format of an invoice [1].
- The buyer uses it for official steps, for example to open a letter of credit [1].
- It becomes the commercial invoice when you ship the goods [2].
- Do not change it without the consent of the buyer [1].
What is a proforma invoice?
A proforma invoice is a quotation in the format of an invoice. The US International Trade Administration (ITA) gives this definition [1]. You send it before the shipment. It tells the buyer and the import authorities the details of the future shipment.
It is the start of the export paperwork. The ITA describes the proforma as a tool to agree terms at the start of an export sale [2]. Later, the proforma becomes the final commercial invoice.
What does the buyer use it for?
The buyer can need a proforma for these steps [1]:
- to apply for an import licence;
- to get a pre-shipment inspection;
- to open a letter of credit;
- to arrange a payment in foreign currency.
For these reasons, do not change it without the consent of the buyer [1]. If a price or a date changes, send a new version with a new number.
What must a proforma invoice include?
The ITA gives this list [1]:
- the name and address of the seller;
- the name and address of the buyer;
- the reference of the buyer;
- the items that you quote;
- the price of each item, and the total;
- the weights and dimensions;
- discounts, if you give them;
- the terms of sale, or the Incoterm with the delivery point;
- the terms of payment;
- the estimated date of shipment;
- the date until which the offer is valid.
Give the named place with the Incoterm. For example, write "FOB Mundra" or "CIF Jebel Ali", not only "FOB" [3]. Our guide to FOB and CIF for spice exports explains the difference.
What must a spice exporter add?
A spice buyer compares lots, not only prices. We recommend that you also give:
- the HS code of each item;
- the grade and the spec sheet version, for example "Spec sheet v3, 1 November 2026";
- the packing, for example "25 kg PP bags, 1,000 bags";
- net and gross weight;
- the tests that you include, for example aflatoxin or ethylene oxide.
How does it differ from other documents?
| Document | When you send it | What it does |
|---|---|---|
| Quotation | When the buyer asks for a price | Makes an offer |
| Proforma invoice | Before the shipment | Gives the details that the buyer needs to import and to pay |
| Commercial invoice | With the shipment | Is the bill for the goods; customs use it to calculate duty [2] |
What does a spice proforma look like?
PROFORMA INVOICE No. PI-2026-041, date [__]
Seller: [Company], [address], IEC [__], GSTIN [__]
Buyer: [Company], [address]. Buyer reference: [PO or enquiry number]
Item 1: Cumin seeds, [grade], purity [__]%, HS 0909 31 29, spec sheet [version]
Quantity: [__] MT in [__] x 25 kg bags. Net weight: [__] kg. Gross weight: [__] kg
Unit price: USD [__] per MT. Total: USD [__]
Incoterm: FOB [Indian port], Incoterms 2020
Payment: [for example, 30% advance, 70% against documents]
Estimated shipment: [month]. Valid until: [date]
Tests included: [list], from [laboratory]
Bank details: [bank, account, SWIFT]
Give a short validity date. Spice prices change, so a validity of 7 to 15 days protects you. If you use our quotation template in Excel, copy the same figures to the proforma.
Next step. Before a buyer replies, the buyer usually checks your company online. Our free Buyer Check is a 1-page report on your Google listing, website and spec gaps. It gives the 3 most important fixes within 24 hours.
Sources
- Pro Forma Invoice, International Trade Administration, US Department of Commerce
- Common Export Documents, International Trade Administration, US Department of Commerce
- Know Your Incoterms, International Trade Administration, US Department of Commerce
Checked 10 November 2026. This guide is general information, not legal or tax advice.