A pro-forma invoice is an estimate. A commercial invoice is the final record of sale. Missing data on a CI leads directly to customs holds.
Mandatory CI Elements
- Full name, address, and tax ID of Shipper and Consignee.
- Detailed description of goods (not just internal SKUs). "100% Cotton Men's T-Shirts" not "Style 55-B".
- Harmonized System (HS) Codes (at least 6 digits).
- Unit price and Total value in a specified currency.
- Country of Origin (where it was manufactured, not shipped from).
- Incoterm (e.g., FOB Shanghai).