When shipments are heading across borders, Customs like to know who is moving what, and are concerned also with values and origin. This is usually gleaned from the commercial invoice covering the transaction.
However when the goods are not covered by a 'normal' transaction (eg the goods are free of charge, or are being returned, or transferred, or gifted etc) a substitue is normally required. This is known as the 'pro-forma invoice'.
Click here to download our template Proforma Invoice