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Sales template

Proforma Invoice (Export)

Quick answer

A proforma invoice for export buyers — quotes goods, terms, and Incoterms before the final commercial invoice. When to use it: When confirming an export order's details and terms with an overseas buyer, often used to open an LC or arrange payment.

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Key factsVerified June 2026
Fill in 1Exporter details
Fill in 2Buyer details
Fill in 3Goods & HS codes
Fill in 4Incoterms & port
Fill in 5Payment terms

What's in it — and why

HS Code per line item

Customs classification code required by both Pakistan (WeBOC/PSW) and the destination country to assess duties; wrong codes cause clearance delays.

Incoterms 2020

Defines exactly where risk and cost transfer (EXW/FOB/CIF/DDP). Without it, freight and insurance responsibility — and the invoice total's meaning — are ambiguous.

Export zero-rating note

Exports are zero-rated under the Sales Tax Act, so no sales tax is charged. Stating this prevents the buyer/customs from expecting a tax line and supports your input-tax refund claim.

Currency & banking / SWIFT

Foreign-currency pricing plus IBAN/SWIFT lets the importer open an L/C or remit by T/T; the State Bank E-Form ties the proceeds to export documentation.

Payment terms (L/C / advance T/T)

Specifies how and when funds arrive before shipment — critical for export credit risk and for the bank to process the E-Form/realisation.

Proforma is not a tax/commercial invoice

Clarifies that a Commercial Invoice and Packing List follow at shipment for customs; the proforma only enables the buyer to arrange payment and import permits.

The template

Copy the text below (or download a Word copy) and replace everything in [BRACKETS].

================================================================
                      PROFORMA INVOICE
================================================================
(Not a Tax Invoice / Not for payment of taxes)

EXPORTER (SELLER)
----------------------------------------------------------------
[EXPORTER COMPANY NAME]
[Address, City, Pakistan]
NTN: [NTN]            STRN: [STRN]
Export Reg / WeBOC ID: [ID]   Phone: [PHONE]  Email: [EMAIL]

IMPORTER (BUYER / CONSIGNEE)
----------------------------------------------------------------
[BUYER COMPANY NAME]
[Address, City, Country]
Contact: [NAME]   Phone/Email: [DETAILS]

----------------------------------------------------------------
Proforma Invoice No.: [PI-2026-0001]   Date: [DD-MMM-YYYY]
Valid Until: [DD-MMM-YYYY]              Buyer Ref/PO: [REF]
----------------------------------------------------------------

SHIPMENT TERMS
----------------------------------------------------------------
Country of Origin: Pakistan      Country of Destination: [COUNTRY]
Incoterms 2020: [EXW / FOB / CIF / DDP] [NAMED PORT/PLACE]
Port of Loading: [PORT]          Port of Discharge: [PORT]
Mode of Shipment: [SEA / AIR / ROAD]
Currency: [USD / EUR / GBP]      Est. Delivery: [LEAD TIME]
Packaging: [DETAILS]             Gross/Net Weight: [KG]

GOODS DESCRIPTION
+----+-----------------------+----------+-----+------+-----------+-----------+
| #  | Description           | HS Code  | Qty | Unit | Unit Price| Amount    |
+----+-----------------------+----------+-----+------+-----------+-----------+
| 1  | [DESCRIPTION]         | [HS]     | [Q] | [U]  | [PRICE]   | [AMOUNT]  |
| 2  | [DESCRIPTION]         | [HS]     | [Q] | [U]  | [PRICE]   | [AMOUNT]  |
+----+-----------------------+----------+-----+------+-----------+-----------+

   Subtotal (FOB) ....................... [CUR] [SUBTOTAL]
   Freight .............................. [CUR] [FREIGHT]
   Insurance ............................ [CUR] [INSURANCE]
   ------------------------------------------------------------
   TOTAL [INCOTERM] VALUE ............... [CUR] [TOTAL]
   ------------------------------------------------------------
Amount in words: [AMOUNT IN WORDS] [CURRENCY] Only.

Note: Exports from Pakistan are generally ZERO-RATED for sales
tax (Section 4, Sales Tax Act, 1990). No sales tax is charged
on this export sale.

PAYMENT & BANKING
----------------------------------------------------------------
Payment Terms: [Advance T/T / Irrevocable L/C at sight / DP]
Beneficiary: [ACCOUNT TITLE]
Bank: [BANK NAME], [BRANCH]
IBAN/Account: [IBAN]   SWIFT/BIC: [SWIFT]
E-Form / EIF No.: [STATE BANK E-FORM NO., if issued]

TERMS & CONDITIONS
----------------------------------------------------------------
1. This Proforma Invoice is a quotation for the buyer to open
   an L/C or arrange advance payment; it is not a demand for
   payment of taxes.
2. Prices valid for [N] days; subject to confirmation on order.
3. Shipment after receipt of advance / confirmed L/C.
4. A Commercial Invoice & Packing List will be issued at
   shipment for customs clearance.
5. Bank charges outside Pakistan to buyer's account.
6. Goods conform to [STANDARD/CERTIFICATION].

For & on behalf of [EXPORTER COMPANY NAME]

_____________________
Authorised Signature & Stamp
================================================================

Relevant Pakistani law

  • Sales Tax Act, 1990 (Section 4 — zero-rating of exports)
  • Customs Act, 1969
  • Foreign Exchange Regulation Act, 1947 / State Bank of Pakistan export E-Form (EIF) rules
Note: Use a proforma to let an overseas buyer open a Letter of Credit or send advance payment before you ship; it is NOT the customs document. Exports are zero-rated, so charge no sales tax and keep proof to claim input-tax refunds. At shipment, issue a Commercial Invoice + Packing List and complete the SBP export E-Form via your bank/PSW. Quote firm prices in foreign currency and watch FX exposure. Retain records for at least 6 years. This is a template, not legal advice — have a lawyer review it before signing.

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