Documents: the complete checklist

Why documentation matters

International trade runs on paper - or, increasingly, its digital equivalent. A single missing certificate, an inconsistent invoice, or a misspelled name on a bill of lading can result in delays at the border, additional costs, penalties, or even seizure of goods. Under a letter of credit, a documentary discrepancy means non-payment. At customs, an incomplete declaration triggers inspection, administrative hold, or rejection.

This chapter provides a comprehensive reference of every document you may need when importing or exporting goods, organised by category. Not every transaction requires every document - the specific requirements depend on the goods, the trade route, the customs regime, the payment method, and any regulatory requirements. Use the checklists at the end of each section to verify completeness before shipment.

Commercial documents

Commercial invoice

The most important document in international trade. The commercial invoice is the seller's billing document and serves as the primary basis for customs valuation, tariff classification, and origin determination. It must include:

• Full names and addresses of seller (exporter) and buyer (importer)
• Invoice number and date
• Purchase order or contract reference
• Detailed description of goods (matching the customs classification)
• HS code for each line item (recommended and often required)
• Quantity and unit of measurement
• Unit price and total price
• Currency of the transaction
• Incoterm and named place (e.g., "CIF Hamburg, Incoterms 2020")
• Payment terms
• Country of origin of the goods
• Weight (gross and net)
• Number and type of packages
• Shipping marks

Common mistakes: inconsistencies between the invoice and other documents (different quantities, different descriptions, different values), missing HS codes, failure to state the Incoterm, and vague descriptions ("spare parts" instead of "stainless steel ball bearings, 25mm diameter, for industrial pumps").

Pro forma invoice

A preliminary invoice sent by the seller to the buyer before the goods are shipped. It is not a demand for payment but serves as:

• A quotation with binding terms
• The basis for the buyer to arrange an import licence, letter of credit, or advance payment
• A customs pre-clearance document in some countries

The pro forma invoice should mirror the commercial invoice format and become the basis for the final commercial invoice.

Sales contract

The underlying legal agreement between buyer and seller. While not submitted to customs, the sales contract governs the commercial terms and is the reference point if disputes arise. A well-drafted international sales contract covers:

• Identification of parties
• Description and specification of goods
• Quantity and price (with price revision clause if appropriate)
• Incoterm and delivery terms
• Payment terms and method
• Quality standards and inspection provisions
• Warranty and liability
• Force majeure
• Applicable law and dispute resolution (arbitration or jurisdiction)

Contracts for international sale of goods are typically governed by the UN Convention on Contracts for the International Sale of Goods (CISG), unless the parties explicitly exclude it.

Packing list

A detailed document listing the contents of each package in the shipment. It complements the commercial invoice and is essential for:

• Customs inspection: allows officers to verify specific packages without unpacking the entire shipment
• Logistics: enables the consignee to locate specific items within a multi-package shipment
• Insurance claims: documents the condition and contents of the shipment

The packing list should include: shipping marks, package numbers, contents of each package, gross and net weights per package, dimensions per package, and total number of packages.

Customs documents

Single Administrative Document (SAD)

The SAD (also known as the customs declaration, CN22/CN23 for postal items, or the import/export declaration) is the standard form used to declare goods to customs authorities in the EU. Since the implementation of the Union Customs Code (UCC), customs declarations are submitted electronically through national customs systems (DELTA in France, ATLAS in Germany, CHIEF/CDS in the UK, etc.).

The SAD captures:

• Declarant and importer/exporter identification (EORI number)
• Customs procedure code (import for free circulation, temporary admission, inward processing, customs warehousing, re-export, etc.)
• Tariff classification (CN/TARIC code)
• Country of origin and country of dispatch
• Customs value and its elements
• Preferential treatment claim (if applicable)
• Licence and certificate references
• Transport details and delivery terms (Incoterm)

In most EU Member States, customs declarations can only be submitted by authorised customs representatives (customs brokers) or by the importers/exporters themselves if they have the necessary software and authorisations.

Entry Summary Declaration (ENS) - ICS2

The Import Control System 2 (ICS2) requires an Entry Summary Declaration (ENS) to be filed before goods arrive in the EU customs territory. ICS2 is being rolled out in phases:

• Release 1 (March 2021): air cargo - pre-loading advance cargo information
• Release 2 (March 2024): postal and express consignments, general aviation
• Release 3 (2025-2026): maritime, road, and rail - full deployment

The ENS must contain detailed information about the goods, consignor, consignee, routing, and - critically - a 6-digit HS code for security risk analysis. The data must be filed by the carrier or their agent within specific timeframes:

Exit Summary Declaration (EXS)

Required for goods leaving the EU customs territory. The export declaration (submitted through the Export Control System / ECS) includes risk analysis data and confirms that export controls, sanctions, and licences have been verified.

Origin documents

Origin documents prove where the goods were produced or substantially transformed. They are essential for:

• Claiming preferential duty rates under free trade agreements or the GSP
• Complying with country of origin marking requirements
• Meeting import licensing conditions in certain countries
• Anti-dumping and trade defence measure verification

EUR.1 movement certificate

The EUR.1 is the standard proof of preferential origin under most EU bilateral FTAs (e.g., EU-UK TCA for shipments above the value threshold, EU-Mediterranean agreements). It is issued by the customs authority of the exporting country upon application by the exporter or their authorised representative.

Key requirements:

• Goods must meet the product-specific rules of origin of the relevant agreement (wholly obtained, sufficient working or processing, value added thresholds)
• The EUR.1 must be presented at the time of import to claim the preferential rate
• Validity: typically 4 months from the date of issue (10 months for some agreements)
• For approved exporters with REX registration or Approved Exporter status, a self-certification (origin statement on the invoice) replaces the EUR.1

EUR-MED movement certificate

Used under the Pan-Euro-Mediterranean preferential rules of origin system to certify origin and enable diagonal cumulation of origin among the PEM Convention countries. The EUR-MED certificate is identical in format to the EUR.1 but includes additional boxes indicating whether cumulation was applied and with which countries.

Form A (Certificate of Origin - GSP)

Historically used under the EU's Generalised Scheme of Preferences (GSP) for exports from developing countries. Since 2017, the Registered Exporter system (REX) has progressively replaced Form A: registered exporters self-certify origin using an origin statement on the invoice or any commercial document. Form A is still used for countries that have not transitioned to REX.

Origin statement (self-certification)

Under modern FTAs (EU-Canada CETA, EU-Japan EPA, EU-UK TCA, EU-Vietnam, EU-New Zealand) and the REX system, preferential origin is certified by the exporter through a prescribed text on the commercial invoice or any commercial document. No customs authority endorsement is required.

The exporter must:

• Hold an Approved Exporter authorisation or REX registration (for shipments above value thresholds - typically EUR 6,000)
• Have evidence of origin on file (supplier declarations, production records, cost calculations) to support the claim if audited
• Use the exact prescribed wording specified in the relevant agreement

Non-preferential certificate of origin

Issued by Chambers of Commerce to certify the country of origin for non-preferential purposes (marking requirements, anti-dumping duty assessment, import licensing, public procurement rules, consumer information). This certificate does not confer any duty reduction.

Transport documents

Bill of Lading (B/L)

The principal maritime transport document. See Chapter 9 for full details. For documentation purposes:

• Original B/L (usually 3 originals): required to take delivery of goods at destination. Must be presented to the shipping line or their agent
• Under L/C transactions: the B/L must be "shipped on board", "clean" (no damage notations), dated within the shipment period, and show the port of loading and discharge as specified in the L/C
• Switch B/L: a replacement B/L issued at an intermediary port, used by trading companies to conceal the identity of the original shipper or the origin of the goods

Air Waybill (AWB)

Non-negotiable transport document for air freight. The House AWB (issued by the forwarder to the shipper) and the Master AWB (issued by the airline to the forwarder) together document the air carriage.

CMR consignment note

The standard document for international road freight under the CMR Convention. Three originals: sender, carrier, consignee. Increasingly issued in electronic format (e-CMR).

CIM consignment note

The standard document for international rail freight under the CIM Convention. Documents the rail carrier's receipt of goods and the terms of carriage.

Forwarder's Certificate of Receipt (FCR)

Issued by a freight forwarder confirming they have received the goods for forwarding. Not a document of title and does not evidence a contract of carriage. Used in some FCA transactions where the buyer arranges main carriage.

Multimodal transport document

Covers door-to-door carriage across multiple modes. The FIATA FBL (Multimodal Transport Bill of Lading) is negotiable and accepted under L/C terms.

Insurance documents

Insurance certificate

Issued by the insurer or the insured's broker, confirming that insurance coverage has been arranged for a specific shipment. Under CIF and CIP Incoterms, the seller must provide the buyer with an insurance document enabling the buyer to claim directly from the insurer.

L/C requirements: the insurance document must specify the type of cover (Institute Cargo Clauses A, B, or C), the insured value (minimum 110% of CIF), the currency, and the risks covered. It must be dated no later than the date of shipment.

Insurance policy

The full contract between the insured and the insurer. For regular shippers, an open (floating) policy covers all shipments under agreed terms. Individual shipment certificates are then issued under the open policy.

Regulatory certificates

Health and veterinary certificates

Required for the import of animal products, food of animal origin, live animals, and certain animal-derived products into the EU. Issued by the competent veterinary authority of the exporting country and must accompany the goods through a Border Control Post (BCP) for official veterinary checks.

The EU's TRACES (Trade Control and Expert System) platform manages the notification, certification, and tracking of sanitary and phytosanitary (SPS) movements. The importer must pre-notify the arrival through TRACES at least one working day before arrival.

Phytosanitary certificate

Required for plants, plant products, seeds, and certain wood materials imported into the EU. Issued by the plant protection authority of the exporting country and confirms the goods are free from regulated pests and comply with EU plant health legislation. Inspected at the BCP upon arrival.

CE marking

CE marking is not a certificate but a declaration of conformity by the manufacturer or importer confirming that a product meets all applicable EU harmonised standards and directives. Products requiring CE marking include:

• Machinery (Directive 2006/42/EC)
• Electrical equipment (Low Voltage Directive 2014/35/EU)
• Electromagnetic compatibility (Directive 2014/30/EU)
• Personal protective equipment (Regulation (EU) 2016/425)
• Medical devices (Regulation (EU) 2017/745)
• Toys (Directive 2009/48/EC)
• Construction products (Regulation (EU) 305/2011)

The importer is legally responsible for ensuring CE compliance if the manufacturer is outside the EU. Since the Market Surveillance Regulation (EU) 2019/1020, many products also require an EU Responsible Person established in the EU.

Dual-use export licence

Dual-use goods are items that can be used for both civilian and military purposes (or for the proliferation of weapons of mass destruction). The EU Dual-Use Regulation (EU) 2021/821 requires an export authorisation for listed items.

Types of authorisations:

• EU General Export Authorisations (EU GEA): pre-authorised exports to certain low-risk destinations for specific items
• National General Export Authorisations: issued by individual Member States
• Individual Export Licence: for specific transactions, specific end-users, specific items
• Global Export Licence: covers multiple transactions with multiple end-users over a period

Exporters must verify whether their goods fall under a dual-use classification (check the EU Dual-Use list in Annex I of the Regulation) and apply for the appropriate licence from their national authority before export.

Financial documents

Letter of credit (L/C)

The L/C itself is a document - the irrevocable undertaking of the issuing bank. The documentary requirements under the L/C drive the entire documentation process for the transaction. See Chapter 8 for full details on L/C operations.

Bill of exchange (draft)

A written order from the drawer (seller) to the drawee (buyer) to pay a specified amount at a specified date. Used in documentary collections (D/P, D/A) and sometimes under L/C transactions. Can be "at sight" (payable immediately) or "at tenor" (payable after a specified period - 30, 60, 90, 180 days).

Bank guarantee

A document issued by a bank guaranteeing payment or performance. Common forms include advance payment guarantees, performance bonds, and bid bonds. See Chapter 8 for details.

Document preparation best practices

Consistency across documents

The single most important principle: all documents in a trade transaction must be consistent with each other. The goods description on the commercial invoice must match the B/L, the packing list, the insurance certificate, the certificate of origin, and the L/C. Quantities, weights, values, party names, and shipping marks must align.

Under an L/C, banks examine documents for strict compliance. A discrepancy - even a minor one - can result in refusal to pay. Studies consistently show that 60-70% of first presentations under L/Cs contain discrepancies. The most common:

• Inconsistent goods descriptions between documents
• Late shipment (B/L dated after the latest shipment date)
• Late presentation (documents presented after the L/C expiry or presentation period)
• Missing or incorrect documents
• Discrepancies in quantities or amounts
• Incorrect or misspelled names

Digital documentation

The international trade industry is progressively moving toward electronic documentation:

• e-B/L: electronic bills of lading are gaining traction through platforms like DCSA, Bolero, essDOCS, and CargoX. The MLETR (Model Law on Electronic Transferable Records) and the UK Electronic Trade Documents Act (2023) provide legal frameworks recognising electronic documents as equivalent to their paper counterparts. Several EU Member States are working on similar legislation
• e-CMR: electronic CMR consignment notes, ratified by most EU Member States
• e-certificates of origin: many Chambers of Commerce issue digital certificates
• TRACES: fully electronic system for EU sanitary and phytosanitary certificates
• e-customs declarations: mandatory in the EU since the UCC

Document retention

EU customs law requires importers and exporters to retain all customs-related documents for a minimum of 3 years (Article 51 UCC) from the end of the year in which the goods were released. Many Member States extend this to 5-10 years under national fiscal legislation. VAT documentation must typically be retained for 6-10 years depending on the Member State.

Tip: maintain a digital archive of all trade documents organised by transaction reference, with the commercial invoice, customs declaration, origin documents, transport documents, and payment records grouped together. This facilitates customs audits, origin verifications, and dispute resolution.