Pro-Forma Invoices are not acceptable by Australian Border Force (ABF ), a Pro-Forma is not a demand for payment and may not provide sufficient evidence to determine the actual price paid for the goods. Importers should not rely on Pro-Forma documents for processing of customs entries, as they will not be acceptable to support statements made in customs declarations without further verification by ABF. The Australian border force has found that these documents are highly inaccurate in a significant number of cases.
This policy is also adopted regarding the use of Electronic invoices, some importers create an electronic invoice in order to establish a record of the value of goods, the ABF has found that they do not reflect important details of sales transactions Including the value of the goods, and as such are also unacceptable.
Acceptable commercial documents are:
Purchase order
Contact of sale
Order confirmation
Commercial invoice
Evidence of payment is :
Letter of credit
Bank Transfers
Receipts
Paypal
EFT
Credit card bank statements