Editing Pro forma (section)

==== International trade ====
A ''pro forma'' invoice is the same as a commercial invoice, which, when used in international trade, represents the details of an international sale to customs authorities. A ''pro forma'' invoice is presented in the place of a commercial invoice when there is no sale between the sender and the importer (for example, in the case of an [[return merchandise authorization|RMA]] for replacement goods), or if the terms of the sale between the seller and the buyer are such that a commercial invoice is not yet available at the time of the international shipment. A ''pro forma'' invoice is required to state the same facts that the commercial invoice would and the content is prescribed by the governments who are a party to the transaction.

In some countries, [[customs]] may accept a ''pro forma'' invoice (generated by the [[import]]er and not the [[export]]er) if the required commercial invoice is not available at the time when filing entry documents at the [[port of entry]] to get goods released from customs. The [[U.S. Customs and Border Protection]], for example, uses ''pro forma'' invoices to assess [[Duty (economics)|duty]] and examine goods, but the importer on record is required to post a [[Surety bond|bond]] and produce a commercial invoice within 120 days from the date of entry. If the required commercial invoice is needed for statistical purposes, the importer has to produce the commercial invoice within 50 days from the date Customs releases the goods to the importer.