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The commercial invoice helps identify the shipment and must be completed, even when the goods are being sent free of charge
If the customer has to agree all the details of the price and the terms of the transaction before making the formal order, a proforma invoice will be sent. It looks like a commercial invoice, but it is not a legal document: it serves as a quote 1, allowing customers to apply for an import license or arrange the payment of goods. Proforma invoices are usually also used to declare the value of goods for customs use
