Additional documents

A document showing the value of the goods is to be provided as additional document in the export declaration. This document is usually either an invoice or a proforma invoice, and it is to be presented to customs on request in connection with the export clearance. Customs may also require other supplementary documents to the declaration. 

Details in the invoice

The details in the invoice form the basis for several documents required in export trade in addition to the export declaration. The invoice used in connection with the export declaration should contain at least the following details:

  • invoice number and issue date
  • the seller’s complete name, postal address, phone number, e-mail address and VAT number (or business ID). If the seller’s EORI number is not the same as the seller’s business ID, the EORI number must also be entered.
  • the complete name and postal address of the buyer (and the consignee if not the same as the buyer)
  • country of departure or export of the goods
  • country of destination
  • details on the shipment, e.g. means of transport and route
  • term of delivery and name of the set of terms (e.g. CIF Oslo, Incoterms 2020)
  • time and method of delivery
  • term and method of payment
  • marks, numbers, quantity (and any supplementary unit required by the commodity code) and type of packages
  • exact goods description using the common trade name in writing
  • commodity code (CN code)
  • price details of the goods in the currency used, unit and total prices according to type of goods
  • price reductions and/or any additional charges and the grounds for them
  • purpose of the export (e.g. for repair, for exhibition)
  • information on the export licence if any
  • as needed, the names and addresses of the forwarders used by the seller and the buyer
  • the exporter’s signature if required by the authorities in the country of purchase.

Details in the proforma invoice

In certain circumstances, the invoice can be replaced with a proforma invoice. It can be used e.g. in the following cases:

  • non-commercial export (free samples, tools used for a work performance, goods exported temporarily for fairs and exhibitions)
  • goods exported for processing or repair
  • partial and subsequent deliveries charged on the actual invoice e.g. in connection with the main delivery.

A proforma invoice has the same contents and data requirements as a standard invoice. It doesn’t, however, cause a liability for payment.

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