Pro Forma or Commercial Invoice? No-Commercial-Value Shipments (Product Samples, Gifts, Returns) and FedEx
Goods sent with no sale still need an invoice that states a value. "No commercial value" means nothing was sold, not that the goods are worth nothing: for goods entering the United States, an invoice for merchandise not shipped under a purchase must give "the value for each item" (19 CFR 141.86(a)(6)). Title the document the way your carrier and the destination accept (commercial invoice or pro forma invoice), give the reason for the shipment, and add a line such as "No charge. Value declared for customs purposes."
Quick answer: which document for a shipment with no sale
- Send an invoice with the goods. Whether it is headed "commercial invoice" or "pro forma invoice" depends on what your carrier's shipping tool and the destination accept; the content matters more than the title.
- Declare a value for each item. In the US rule, the value is the value "in the currency in which the transactions are usually made" or, failing that, the price the goods would fetch in the ordinary course of trade (141.86(a)(6)).
- Say why there is no sale. Product samples for evaluation, a gift, a return, a repair: write it in the reason and the description.
- Mark the no-charge status in words, not with a zero total. "No commercial value" and "for customs purposes only" are wording that you add; neither phrase appears in 19 CFR 141.83, 141.85 or 141.86, so they do not replace the value.
This guide is independent of every carrier. Carriers publish their own document instructions; follow the ones for your account and shipment.
What value to declare when nothing was sold
The US rule distinguishes a purchase from a shipment without one:
(5) The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase;
(6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation;
So for product samples, gifts or replacements, use what the goods are normally sold for in the country of exportation (in the usual wholesale quantities), not a token figure. A nominal "$1" per item is not what 141.86(a)(6) describes. A separate duty-free tariff provision (HTSUS 9811.00.60) covers certain samples valued not over $1 each or made unsuitable for sale (see below), but it is a classification with its own conditions, not a rule for valuing everything you send free of charge.
What customs means by a "pro forma invoice"
In US customs regulations the pro forma invoice is the importer's statement of value, not the seller's alternative to a commercial invoice. 19 CFR 141.85 sets out its form, headed "Pro Forma Invoice Importers Statement Of Value Or The Price Paid In The Form Of An Invoice":
Not being in possession of a commercial seller's or shipper's invoice I request that you accept the statement of value or the price paid in the form of an invoice submitted below:
It is filed in two situations:
- No commercial invoice is required (19 CFR 141.83(d)), for example "(2) Merchandise not intended for sale or any commercial use in its imported condition or any other form, and not brought in on commission for any person other than the importer". The importer "shall present any invoice, memorandum invoice, or bill pertaining to the merchandise which may be in his possession or available to him. If no invoice or bill is available, a pro forma (or substitute) invoice, as provided for in § 141.85, shall be filed".
- The required invoice is not available (19 CFR 141.91): with a written declaration and a bond of "one and one-half the invoice value of the merchandise", the invoice to be produced within 120 days of the entry summary, or within 50 days if it is needed for statistical purposes.
If a carrier's shipping tool offers a document called a "pro forma invoice" for a shipment with no sale, that is a document the shipper prepares, not the importer's 141.85 statement. Both give a value for each item. The full US list of invoice contents is on our US commercial invoice requirements page.
Product samples, gifts, returns and repairs (US rules we have checked)
- Product samples and gifts not for sale: no commercial invoice is required for merchandise "not intended for sale or any commercial use in its imported condition or any other form" (141.83(d)(2)), but the importer presents any invoice available or a 141.85 pro forma.
- Low-value or mutilated samples used to solicit orders: HTSUS 9811.00.60 covers "Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries". Its general rate of duty is listed as Free (USITC HTS, read 2026-09-25). The importer or broker decides whether it applies.
- Returns of undelivered goods: "(6) Merchandise shipped abroad, not delivered to the consignee, and returned to the United States" (141.83(d)(6)).
- Goods returned after repair or alteration abroad: merchandise returned under HTSUS subheadings 9802.00.40 and 9802.00.60 (141.83(d)(5)).
Source: 19 CFR 141.83 (eCFR). Other destinations have their own rules for samples, gifts and returns; check with the destination's customs authority or your carrier.
Checklist: invoice for goods sent free of charge
| Field | What to write | Source |
|---|---|---|
| A title that says what the document is | For example "COMMERCIAL INVOICE" or "PRO FORMA INVOICE", as your carrier and the destination accept. | Carrier / destination rules |
| Shipper and consignee, with full addresses | If there is no sale, "the place from which shipped, the time when and the person to whom and the person by whom it is shipped". | 19 CFR 141.86(a)(2) |
| Detailed description of each item | The name each item is known by, grade or quality, and the marks and numbers of the packages. Say what the goods are for (for example "product samples for evaluation, not for resale"). | 19 CFR 141.86(a)(3) |
| Quantity of each item | In the weights and measures of the shipping country or of the United States. | 19 CFR 141.86(a)(4) |
| A value for each item | Not zero: the value in the usual currency or, failing that, the price the goods would fetch in the ordinary course of trade. | 19 CFR 141.86(a)(6) |
| Currency | Print the currency code next to the values. | 19 CFR 141.86(a)(7) |
| Country of origin of each item | Where the goods were made, not where they were shipped from. | 19 CFR 141.86(a)(10) |
| HS code of each item | For a US entry, the 8-digit HTSUS subheading must be on the invoice or other documents filed with the entry (the importer or broker adds it). | 19 CFR 142.6(a)(4), 141.90(b) |
| Contents of each package | "Each invoice must state in adequate detail what merchandise is contained in each individual package." | 19 CFR 141.86(e) |
| Reason for the shipment | Sample, gift, return, repair: it explains why there is no sale. | Carrier / destination rules |
| A named responsible person at the exporter | "a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction." | 19 CFR 141.86(j) |
| English, or an English translation | For goods entering the United States. | 19 CFR 141.86(d) |
The references are the US import rules (eCFR, read 2026-09-25). For other destinations, use the same list as a starting point and follow that country's customs authority.
How to make one with the Commercial Invoice Generator
- Open the Commercial Invoice Generator. Set Document Type to Proforma (the title changes to "PROFORMA"), or type your own title, such as "PRO FORMA INVOICE", in Document Title (up to 100 characters).
- Under Shipment & Customs Details, set Reason for Export to Sample, Gift, Return or Other. The PDF prints them as "Sample for Evaluation", "Gift / Not for Resale", "Returned Goods" and "Other". There is no Repair option: choose Other and say "repair" in the description. With any of these reasons, the PDF leaves out the Due Date row, heads the price column "Unit Value" and labels the total "Total Declared Value".
- Fill in Incoterms (free text), Number of Packages and Total Weight (kg); the weight prints in kg.
- On every item line, enter the description, quantity, value, Origin and HS Code. Use a real value, not zero. For a currency code such as USD, choose "Custom Currency..." in the settings.
- Clear the sample content the editor opens with: the example parties and items, the Terms that end "Payment due NET 30.", the wire-transfer payment instructions, the note about pallets and the freight amount. Leave Deposit Paid at 0; a deposit relabels the total "Balance Due".
- In Notes, write the no-charge statement, for example "Product samples for evaluation. No charge to consignee. Value declared for customs purposes only."
- Preview and download. The PDF still prints "Invoice #" before the number and the sentence "I hereby certify that the information on this invoice is true and correct and that the contents of this shipment are as stated above.", with a signature line.
The generator is free and unmetered for normal use; an anti-abuse cap of 20 PDFs per device per day (200 per IP) applies, well above ordinary use, and blank template file downloads are not metered. A one-line "Created free with myinvoicetemplate.com" credit is switched on by default and one free checkbox in the settings turns it off. Your draft is stored in your own browser on this device, so download and keep the PDF you need.
Pro forma for a sale vs pro forma for shipping
Before a sale, a pro forma invoice is a preliminary bill sent before the goods or the payment change hands, for example with a quote or a request for prepayment. That meaning is covered in what is a proforma invoice and compared with the final document in proforma vs commercial invoice. This page is about the other meaning: the invoice that travels with goods that were never sold.
No-commercial-value invoices: FAQ
What is a proforma invoice for customs?
The phrase is used in two ways. In US customs regulations, a pro forma invoice is the importer's own statement of value, filed when no commercial invoice is required or available: 19 CFR 141.85 titles it "Pro Forma Invoice Importers Statement Of Value Or The Price Paid In The Form Of An Invoice" and it opens "Not being in possession of a commercial seller's or shipper's invoice I request that you accept the statement of value or the price paid in the form of an invoice submitted below". A shipper can also send a document titled "pro forma invoice" with goods that were not sold, if the carrier and the destination accept one. Either way, it states a value for each item.
What does "for customs purposes only" mean on an invoice?
It is the shipper's own wording: read literally, it says the figures are there for customs and are not a price the consignee has to pay. It does not replace the value. For goods entering the United States, an invoice for goods not shipped under a purchase must still give "the value for each item" (19 CFR 141.86(a)(6)). The phrase itself does not appear in 19 CFR 141.83, 141.85 or 141.86.
Proforma invoice with no commercial value: what value goes on it?
The value of each item. For US imports, 19 CFR 141.86(a)(6) asks for "the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation". "No commercial value" means there was no sale, not that the goods are worth nothing.
Can I put $0 on a commercial invoice?
Not as the value of goods entering the United States: 141.86(a)(6) requires a value for each item even when nothing was bought. Write the real value and state that there is no charge, for example "No charge to consignee. Value declared for customs purposes." For other destinations, follow the carrier's instructions and the destination's customs rules.
Does FedEx accept a pro forma invoice for product samples?
FedEx's UK customs-documents page lists a pro forma invoice "For shipments of free goods such as product samples, catalogues or products not intended for sale", but adds that "not all countries/territories accept pro-forma invoices and we recommend preparing a commercial invoice in every case as it requires no extra effort". The same page says "A value of customs is required, even if there is no transactional value for the goods being shipped (Zero value is not acceptable)" (FedEx UK, read 25 September 2026). This guide is independent of FedEx.
What is the difference between a proforma invoice and a customs invoice?
The official use of the term we found is Canada's: Form CI1, the Canada Customs Invoice, a form the CBSA publishes. For commercial shipments (with some exceptions), CBSA Memorandum D1-4-1 accepts a commercial invoice with all the listed information, a commercial invoice together with a Form CI1 for the remaining information, or a fully completed Form CI1. A pro forma invoice is either a preliminary invoice issued before a sale, or, for customs, a substitute statement of value used when there is no commercial invoice (in the US, 19 CFR 141.85).
Do product samples need a commercial invoice?
For US imports, 19 CFR 141.83(d)(2) says a commercial invoice is not required for "Merchandise not intended for sale or any commercial use in its imported condition or any other form", but the importer must still present any invoice or bill available, or else a 141.85 pro forma invoice with information adequate to examine the goods and determine duties. Your carrier may also require an invoice for the shipment, so check its instructions and give a value for each item.
Not legal or customs advice. The US rules are quoted from the eCFR as of the date shown; the Canadian definition is from CBSA Memorandum D1-4-1 (source, Form CI1, read 2026-09-25); the FedEx statements in the FAQ are quoted from FedEx's UK customs-documents page (source, read 2026-09-25). This guide is independent of any carrier, including FedEx. Check your carrier's instructions and the destination's customs rules before you ship.