Question

An invoice prepared by the exporter before shipping the goods. The document includes information about the goods sent, its value and specifications of the shipment itself. This invoice is called the

a) Shipping invoice
b) Export declaration
c) Proforma invoice
d) Customs invoice

Answer 1

The correct answer is c) Proforma invoice. A proforma invoice is prepared by the exporter before shipping the goods and serves as a preliminary invoice in international trade.

Step-by-step explanation:

The correct answer is c) Proforma invoice.

A proforma invoice is prepared by the exporter before shipping the goods. It includes information about the goods sent, their value, and specifications of the shipment itself. While it is not a legally binding document, it serves as a preliminary invoice and provides a detailed description of the goods and the terms of the sale.

It is commonly used in international trade to help the importer obtain necessary approvals or permits for the shipment.