Documents

Proforma Invoice

• Preliminary bill of sale sent to the buyer in advance of a shipment or delivery of goods. The invoice will typically describe the purchased items and other important information such as the shipping weight and transport charges. Proforma invoices are typically sent to declare the value of goods for customs.

Commercial Invoice

• Commercial invoice is used to record 'accounts receivable' for the seller (sender) and accounts payable for the buyer. The content of commercial invoice is almost the same as proforma invoice. However, the final sale price may vary with the proforma invoice, as proforma invoice is issued prior to actual sale taking place.

CN23

• Under international postal agreements the sender must complete a Customs Declaration form (CN23) which should be fixed to the package. The declaration includes a description of the goods, the value and whether they are gifts or commercial items. The CN23 is used for postal (see UPU) shipments only. Royal Mail is part of UPU.