An invoice provided by a supplier before a sale or shipment of merchandise, informing the buyer of the kinds and quantities of goods to be sent, their value, and important specifications (weight, size, and similar characteristics). A pro forma invoice is used:
(1) as a preliminary invoice together with a quotation
(2) for customs purposes in connection with shipments of samples, advertising material, etc.
An invoice provided by the importer in lieu of a commercial invoice when a commercial invoice is not available at the time of merchandise entry. In such cases the importer must present a bond to Customs guaranteeing production of the required commercial invoice not later than 120 days from the date of entry. If the invoice is required by Customs for statistical purposes, it must generally be given within 50 days from the date the entry summary is required to be filed.
If the required commercial invoice is not shown to Customs before the end of the 120-day period, the importer incurs a liability under his bond for failure to file.