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Transport documents for samples: comparing CN23, pro forma and packing lists
Small sample shipments abroad need the right paperwork. This guide explains when to use CN23, pro forma invoice or packing list, which details matter and how an ATA Carnet fits in.
Quick answer
Choose the document by shipment purpose: CN23 suits small cross‑border parcels and simplifies customs clearance; a pro forma invoice works when no commercial invoice exists or to state a customs value for non‑commercial samples; a packing list (Lieferschein) is mainly a contents note for domestic or internal shipments. An ATA Carnet complements these when samples are temporarily exported and re‑imported. Make sure sender, recipient, item descriptions, quantity, weight, value and country of origin are accurate.
Which document for which case?
Pick the form by purpose and destination. CN23 is a customs form for small international parcels and helps customs assess the shipment. Use a pro forma invoice when there is no commercial invoice or when you must state a customs value for non‑commercial samples. A packing list is a simple contents document often used for domestic moves or internal transfers and usually lacks customs details.
Mandatory information
All documents must show sender and recipient clearly. Also include: clear item descriptions, quantity, gross/net weight, piece count, declared value (for pro forma and often CN23), HS‑code if known, country of origin and purpose (e.g. sample, repair, return). Missing data often delays customs.
CN23: when to use it
The CN23 is commonly used for parcel shipments abroad. It is standardized and helps customs authorities value the goods. Use CN23 if the samples have a declared value or the destination country requires it. Many postal and courier services accept CN23 for international parcels.
Pro forma invoice: content and role
A pro forma invoice describes the goods, states a value for customs and explains the non‑commercial nature of the shipment. It does not replace a commercial invoice but is useful where no sale occurs. Mark it clearly as 'Pro Forma' and state the reason for shipment and return terms where relevant.
Packing list: when it suffices
For domestic runs or internal transfers, a packing list often suffices. It lists items, quantities and serial numbers. For exports, a packing list alone usually is not enough and should be supplemented with customs paperwork.
Combining with an ATA Carnet
Use an ATA Carnet for temporary exports such as trade shows or demos. The Carnet allows duty‑free temporary export and re‑import. Include a pro forma or packing list alongside the Carnet to detail contents and values. Ensure all documents match; discrepancies between Carnet and other papers can cause problems at customs.
Frequently asked questions
Do I always need a pro forma invoice for samples?
Not always. Many small international shipments use CN23. A pro forma is recommended when the shipment is non‑commercial and you need to state a customs value clearly.
What value should I put on a pro forma if samples have no price?
Enter a realistic estimated value reflecting material and transport costs. The value is for customs assessment only.
Can I use CN23 and an ATA Carnet together?
Yes. The Carnet covers temporary export rules. A CN23 or pro forma can accompany the Carnet to clarify contents and value. Keep information consistent across documents.
Are HS codes required for samples?
HS codes help customs classify goods. Include them if you know them. If missing, customs will classify the goods, which may delay clearance.