Every month, South African businesses move billions of rands’ worth of goods across international borders. In July 2026 alone, the country recorded R173.8 billion in merchandise imports, according to the South African Revenue Service (SARS). For businesses involved in international trade, e-filing compliance is one of the requirements that can affect whether a shipment moves smoothly through the customs process.
Of course, international trade involves more than moving a parcel from point A to point B. Before anything leaves the warehouse, buyers and sellers must agree on what is being shipped, how much it is worth, who will cover the transport costs and how payment will work.
That’s where a pro forma invoice comes in. It puts the proposed transaction in writing, giving everyone involved a clear view of the shipment before the sale is finalised.
What Is a Pro Forma Invoice?
A pro forma invoice is a preliminary document that sets out the details of a proposed sale. It is usually issued before the goods are shipped or the final commercial invoice is prepared.
In simple terms, the meaning of a pro forma invoice comes down to planning. It tells the buyer what the seller intends to supply, what the goods are expected to cost and which terms will apply.
For South African importers and exporters, this document can help answer a few important questions early on:
What exactly is being shipped?
How much will it cost?
Which currency will be used?
Who is responsible for freight, insurance and other charges?
What payment and delivery terms have been agreed?
With this information in hand, both parties can prepare for the financial, operational and administrative requirements of the shipment.
What Should a Pro Forma Invoice Include?
A useful pro forma invoice should contain enough information for the buyer, seller, logistics provider and other relevant parties to understand the proposed transaction.
Depending on the goods and destination, it will typically include:
Seller and buyer details
A clear description of the goods
The quantity of each item
Unit prices and the estimated total value
The transaction currency
The country of origin
Shipping and delivery information
Payment terms
Estimated freight, insurance and other charges
Accuracy matters here. Descriptions such as “parts”, “samples” or “equipment” may be too broad to support smooth shipment preparation. Be specific about what is being sent, what it is made from and what it will be used for where relevant.
Clear information helps the buyer understand the quote and allows the shipment to be prepared correctly for international transport. It may also reduce the risk of queries, delays or unexpected charges later in the process.
Is It a Quote, a Payment Request or a Customs Document?
The role of a pro forma invoice can be confusing because the document may be used at several points in an international transaction.
A seller can issue one as a formal quotation. The buyer may then use it to secure internal approval, apply for financing or make payment arrangements. A shipping provider may also refer to the information when preparing a quote or confirming the shipment details.
In certain circumstances, the document may provide preliminary information needed for customs or other administrative processes. It should not, though, be confused with a commercial invoice.
A commercial invoice records the details of an actual sale and is a key document for customs clearance. A pro forma invoice is generally prepared before the transaction has been completed, while prices, quantities or shipping arrangements may still need to be confirmed.
Pro Forma Invoice vs Commercial Invoice
The difference between a pro forma invoice and a commercial invoice is easiest to understand by looking at when each document is issued and what it is meant to do.
Pro Forma Invoice | Commercial Invoice | |
Purpose | Outlines a proposed transaction | Records the actual sale |
Timing | Usually issued before the sale is finalised | Issued for the completed transaction |
Payment | Can support approval and payment arrangements | Shows the final amount due or paid |
Customs | May provide preliminary shipment information | Serves as a key customs-clearance document |
Final transaction record | No | Yes |
Documentation requirements differ depending on the goods, destination country and purpose of the shipment. Before sending anything abroad, check which documents are required by the destination’s customs authorities and your shipping provider.
When Would You Use a Pro Forma Invoice?
Imagine a South African engineering company wants to import specialised equipment from an overseas supplier.
Before the order is confirmed, the supplier issues a pro forma invoice listing the equipment, quantities, estimated prices, transaction currency, delivery terms and anticipated shipping costs. The South African buyer can use this information to assess the full cost of the order, obtain internal approval and prepare for payment.
Once the details are accepted and the sale goes ahead, the supplier will usually issue a commercial invoice reflecting the final transaction.
Pro forma invoices may also be useful where goods are crossing a border without a conventional sale. This could include certain product samples, gifts, replacement items or goods sent temporarily for testing, repair or demonstration.
Whatever the reason for shipping, the document should reflect the proposed movement of goods accurately. Declaring a nominal or arbitrary value simply because no sale has taken place can create problems. Customs authorities may still require a fair value for assessment purposes.
Get the Details Right Before Your Shipment Moves
A pro forma invoice is, above all, a planning document. It gives the buyer, seller and logistics provider a shared view of the proposed transaction before the goods leave the country.
Taking the time to provide complete and accurate information can make the next steps easier, from approving the purchase and arranging payment to preparing shipping documents.
With DHL Express, South African businesses can create shipments, generate documentation and manage international deliveries through MyDHL+. Keeping key shipment details in one place can help your team stay organised and reduce avoidable admin.
If your business regularly sends goods across borders, open a DHL Express Business Account to access shipping tools and services designed to make international logistics simpler.
FAQs
A pro forma invoice sets out the details of a proposed transaction before the sale is finalised. A commercial invoice, on the other hand, confirms the details of a completed transaction and plays an important role in customs clearance.
Put simply, these documents are used at different stages of an international shipment. To learn more about commercial invoices for shipments from South Africa, including their role in SARS customs clearance, read DHL’s Commercial Invoice Guide for International Shipping.
A pro forma invoice should usually include the buyer’s and seller’s details, a clear description of the goods, the quantity and estimated value, the currency, country of origin, shipping terms and any other relevant transaction information.
Requirements may differ depending on the goods and destination, so it pays to check what applies to your shipment. DHL’s guide to preparing a package for international shipping explains the practical steps and documentation needed to get your goods ready for international transport.
The paperwork you need will depend on what you’re shipping, where it’s going and the purpose of the shipment. While a pro forma invoice can establish the details of a proposed transaction, additional documents may be needed for transport and customs clearance.
Before your next shipment leaves South Africa, consult DHL’s international shipping paperwork guide to make sure you have the right documents in place.
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