Proforma invoice for DHL, FedEx and UPS: samples, gifts and goods sent free

Proforma or commercial invoice: which one the courier needs

Customs needs an invoice for any parcel that contains goods, sold or not, because it uses the declared value to decide duties and taxes. The choice is simple:

• Commercial invoice: the goods are sold, and the invoice shows the price the buyer pays.
• Proforma invoice: there is no sale, such as samples, gifts, goods sent for repair or returned after repair, or replacements. It shows a value for customs purposes.

Not every destination accepts a proforma. FedEx says so plainly and recommends a commercial invoice in that case. When in doubt, check the destination’s rules with the courier before you print.

What DHL, FedEx and UPS ask for

Each courier’s rules vary with the origin and destination country: confirm on the courier’s site for your lane.

What to write on a courier proforma

1. Shipper and consignee: full names, addresses with postal code, phone numbers and tax IDs (the EORI number in the EU). UPS calls the phone number very important.
2. The words “Proforma invoice”, a number and the date; the waybill or tracking number once you have it.
3. A precise description of each item: what it is, what it is made of, what it is used for. “Sample” or “gift” alone is not a description.
4. Quantity, unit value and total value, with the currency: the real value, even for free goods.
5. HS code and country of origin for each line. The origin is where the goods were made, not where they ship from. See HS codes explained.
6. Reason for export: sample, gift, repair, return, replacement or personal use.
7. A note such as “Samples, no commercial value, not for resale. Value for customs purposes only.”
8. Declaration and signature: “I certify that the information on this invoice is true and correct”, with your name, the date and your signature.

Bank details are not needed on a proforma for a shipment without payment, as DHL points out.

Why “no commercial value” does not mean zero

Declaring a value of zero, or one dollar, is the most common error. Customs assesses duties and taxes on the declared value. DHL asks for the actual value of each item, and UPS, when there is no sale, for the value of similar or identical goods. An undervalued parcel can be held while customs questions it. If your samples are marked or cut so that they cannot be sold, say so in the description.

Paper or paperless

The three couriers let you send the invoice electronically: DHL Paperless Trade, FedEx Electronic Trade Documents and UPS Paperless Invoice. You upload your PDF or let their shipping tool create one. Keep a signed copy: UPS notes that you may still be asked for the actual invoice.

Making it with InvoiceProforma

• Create a proforma in the currency you declare, usually US dollars or euros.
• Write the HS code and origin in each line’s description, and the reason for export and “not for resale” in the note: the app has no dedicated fields for them.
• Set the tax rate to 0%: nothing is charged for a free shipment.
• Add your stamp and signature to your profile once; they print on the PDF.
• Download the PDF and upload it to the courier’s paperless service, or print the copies.

InvoiceProforma does not create waybills or book shipments: the courier’s own tool does that.