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JAMB - Commerce (2021 - No. 31)

A proforma invoice is not required when
quoting for the supply of good
dealing regularly with a customer
goods are sent on approval
final prices are uncertain

Paliwanag

A proforma invoice is a preliminary bill or estimated invoice which is sent to a buyer by the seller, requesting payment from the committed buyer for goods or services before they are supplied. 

When a seller deals with a particular buyer repeatedly, over time, the seller may not necessarily need to send the proforma invoice for the transaction to take place.

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