Customs Proforma Invoice Template for England and Wales

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What is a Customs Proforma Invoice?

The Customs Proforma Invoice Template is an essential document in international trade, particularly relevant under English and Welsh jurisdiction. It is required when goods are being shipped internationally, whether as commercial samples, gifts, or temporary exports. The document serves multiple purposes: it helps customs officials determine the value of goods for duty assessment, provides a basis for foreign exchange control, and serves as a control document for the export and import of goods. This template must include specific information required by HMRC and international customs authorities, including detailed description of goods, values, quantities, and terms of sale. It is particularly crucial in post-Brexit trade operations where accurate customs documentation is essential for smooth cross-border movements.

Reviewed by

Swetha Meenal

Legal Engineer, GenieAI

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A lawyer, legal researcher and legal tech founder, Swetha has built AI products deployed inside Tier 1 firms and enterprises. She ensures GenieAI's alignment with the latest regulation and executes testing on the legal robustness of Genie output.

Reviewed by

Imad Mohammed Nazar

Legal Engineer, GenieAI

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A Skadden-trained M&A lawyer, Imad advised on cross-border transactions and contractual risk before moving into legal AI. He reviews GenieAI's output for compliance and enforceability across our 150+ supported jurisdictions, as well as facilitating external benchmarking.

Jurisdiction

England and Wales

Publisher

GenieAI

Sector

Business

Cost

Free to use

Last updated

About the Customs Proforma Invoice

A Customs Proforma Invoice is a preliminary commercial document that declares the estimated value and details of goods for customs purposes before they cross international borders. Under England and Wales jurisdiction, this document serves as your formal declaration to HMRC and enables customs authorities to calculate appropriate import duties, VAT, and other charges in accordance with current UK trade legislation.

When do you need this document?

You must prepare a Customs Proforma Invoice whenever you're exporting goods that require customs valuation before final invoicing. This includes situations where you're sending commercial samples to international clients, shipping goods on consignment where final pricing isn't determined, or exporting products for exhibition purposes. The document is also essential when your buyer needs customs clearance information before receiving the actual commercial invoice, particularly in complex supply chain arrangements where goods may change hands multiple times before reaching their final destination.

Key legal considerations

Your Customs Proforma Invoice must include specific mandatory information to comply with UK customs regulations. You must provide complete seller and buyer details including EORI numbers, detailed goods descriptions with commodity codes, accurate valuations reflecting fair market value, and clear terms of sale. The document must align with the Customs and Excise Management Act 1979 requirements and include sufficient detail for customs officers to properly classify your goods under the UK Global Tariff. Inaccurate or incomplete information can result in customs delays, additional inspections, or penalties from HMRC. You're legally responsible for ensuring all declared values represent genuine commercial transactions and comply with transfer pricing regulations where applicable.

Legal requirements in England and Wales

Under England and Wales law, your Customs Proforma Invoice must comply with the Taxation (Cross-border Trade) Act 2018 and subsequent customs regulations. You must include your EORI number as registered with HMRC, provide accurate commodity codes from the UK Global Tariff schedule, and declare values in GBP or clearly state the exchange rate used for conversion. The document must specify the country of origin for each item and include complete shipping details including Incoterms. Post-Brexit regulations require enhanced documentation accuracy, and you must ensure your proforma invoice can support any subsequent customs declarations. HMRC may require additional supporting documentation, and you should retain copies of all proforma invoices for at least four years to comply with audit requirements under the Value Added Tax Act 1994.

GOVERNING LAW

Applicable law

This Customs Proforma Invoice is drafted to comply with England and Wales law. Key legislation includes:

Taxation (Cross-border Trade) Act 2018: Primary UK legislation governing customs duties, import VAT, and cross-border trade procedures following Brexit

Customs and Excise Management Act 1979: Foundational UK customs legislation defining powers of customs officers, documentation requirements, and enforcement procedures

Value Added Tax Act 1994: Legislation governing VAT application on imports and exports, including zero-rating and documentation requirements

Customs (Import Duty) (EU Exit) Regulations 2018: Post-Brexit regulations detailing specific import duty procedures and requirements for UK customs

UK Global Tariff (UKGT): The UK's post-Brexit tariff regime specifying duties applicable to imported goods from different countries

UK-EU Trade and Cooperation Agreement: Post-Brexit agreement governing trade relations between UK and EU, including customs procedures and preferential tariffs

WTO Rules: International trade framework governing customs valuation, documentation, and non-discrimination principles

Incoterms 2020: International commercial terms defining responsibilities and costs between buyers and sellers in international trade

Harmonized System Convention: International convention for standardized classification of goods in international trade

UK GDPR: Data protection regulations affecting how personal and business information should be handled in trade documentation

Data Protection Act 2018: UK legislation implementing data protection requirements, including international data transfers

Proceeds of Crime Act 2002: Anti-money laundering legislation affecting international trade transactions and reporting requirements

Money Laundering Regulations 2017: Specific requirements for preventing money laundering in international trade transactions

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