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Can you custom clear goods under a proforma invoice in cases where there is no financial transaction/sale ie. goods sent for repair/events/samples/temporary shipment etc ... Recently we are hearing from some customs agents in Republic of Ireland, France and Netherlands that customs authorities do not accept the word "proforma" on a document. I appreciate that in some cases a proforma will then eventually be followed by a commercial invoice, but in some cases (examples above) it is simply not possible to follow up with a commercial document because there is no sale and the value is for customs purposes only. Thank you in advance for your feedback as to what is the official stance in UK and EU countries too if possible (with some official links to support, that would be great)