Customs documentation: what you need for import and export

Customs delays usually come from documents, not from the goods. Most declarations rely on the same core set of documents, and the details on them need to match each other and the cargo.

Commercial invoice

The basis of the customs value. It should show seller and buyer, a precise description of the goods, quantity, unit and total value, currency, Incoterm with named place, and country of origin. “Parts” or “samples” is not a sufficient description.

Packing list

Shows how the goods are packed: number of packages, contents of each, dimensions and weights. It must match the invoice and the transport document.

Transport document

The bill of lading for sea, air waybill for air, or CMR consignment note for road in Europe. The consignee and notify party determine who can release the goods at destination.

Certificates and permits

• Certificate of origin — to claim preferential duty under a trade agreement.

• Health and phytosanitary certificates — for food, plants and animal products.

• Import permits or product registrations — for medicines, chemicals and other controlled goods.

• Dangerous goods declaration — for classified cargo.

HS classification

Each product needs a Harmonized System code. The first six digits are international; countries add further digits for their own tariffs. The importer is responsible for the classification, and an incorrect code can change the duty due or trigger a permit requirement.

Checks before shipping

• Descriptions, quantities and weights match across all documents.

• The HS code matches the description.

• Any permits are valid for the date of import.

• The consignee named on the transport document can clear the goods.