Was bedeutet der Begriff "Proforma Invoice"?

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A proforma invoice is a preliminary invoice without a request for payment. It is issued before purchase or shipment – for example for customs clearance, to open a letter of credit, for advance payments or as a binding offer. It states the goods description, quantity, value and the agreed Incoterm. For samples or free-of-charge shipments it serves customs as proof of the value of the goods.

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