- A standard shipment usually needs a commercial invoice, a packing list and a transport document, plus customs declarations at both ends.
- The type of bill of lading decides how the goods are released: original paper bills, a telex release or a sea waybill.
- Many products need extra documents such as certificates of origin, permits, health certificates or dangerous goods declarations.
- Small inconsistencies between documents are a leading cause of customs holds and bank payment refusals.
Goods move across borders on paper, or increasingly on electronic records, as much as on ships and planes. Customs officers, banks, carriers and insurers all rely on documents to decide whether to release goods, pay money or accept a claim. If one document is missing or contradicts another, the shipment can sit at the port while storage charges build up. This checklist explains the documents you are most likely to meet, who prepares them and the mistakes to avoid.
The core document checklist
The table below covers the documents that appear most often in international trade. Not every shipment needs every document; requirements depend on the product, the countries involved, the transport mode and the payment method.
| Document | Usually issued by | When it is needed |
|---|---|---|
| Proforma invoice | Seller | Before the order, to confirm price and terms, open an LC or apply for an import licence |
| Commercial invoice | Seller | Every commercial shipment, for customs valuation and payment |
| Packing list | Seller | Most shipments, for customs examination and receiving |
| Bill of lading (B/L) | Ocean carrier or freight forwarder | Sea shipments, as receipt, contract of carriage and (if negotiable) document of title |
| Sea waybill | Ocean carrier | Sea shipments where no document of title is needed |
| Air waybill (AWB) | Airline or forwarder | Air shipments |
| Certificate of origin | Exporter, often certified by a chamber of commerce or authority | When the destination requires proof of origin or the buyer claims preferential duty |
| Insurance certificate | Insurer or broker | When cargo insurance is required by the Incoterm, contract or LC |
| Inspection certificate | Inspection company or authority | When required by the buyer, LC or destination regulations |
| Export declaration | Exporter or their customs agent | Most exports, filed with the export country's customs |
| Import entry / customs declaration | Importer or their customs broker | Every import, to declare goods and pay duties and taxes |
| Import or export licence / permit | Government authority | Controlled goods, such as certain chemicals, dual-use items or restricted products |
| Phytosanitary / health certificate | Exporting country's plant, veterinary or food authority | Plants, wood products, food and animal products, depending on the destination |
| Dangerous goods declaration | Shipper | Hazardous goods such as many batteries, chemicals and aerosols |
Invoices and the packing list
Proforma invoice
A proforma invoice is a quotation set out in invoice form. It confirms the product, quantity, price, currency, Incoterm, payment terms and expected shipment date. Buyers use it to pay deposits, open a letter of credit or apply for permits. It is not a demand for final payment and is not normally accepted by customs as the final value document.
Commercial invoice
The commercial invoice is the central customs document. It typically shows the seller and buyer names and addresses, invoice number and date, a clear description of the goods, quantity, unit price and total value, currency, Incoterm and named place, country of origin and often the HS code. Customs uses it to assess duty, so vague descriptions such as "parts" or "samples" invite questions. The HS codes guide and our HS code finder help you get classification right.
Packing list
The packing list details how the goods are packed: number of cartons or pallets, contents of each package, net and gross weights, dimensions and shipping marks. Customs officers use it to find specific items during an examination, and your warehouse uses it to check the delivery.
Transport documents: bills of lading and waybills
For sea freight, the bill of lading is the key document, and its type determines how the goods are handed over at destination.
- Original (negotiable) bill of lading. Issued in a set of originals, usually three. Whoever holds a valid original can claim the goods, which is why it is called a document of title. It is used with letters of credit and when the seller wants to keep control until paid. The originals must be couriered to the buyer or bank, which can cause delays if the ship arrives first.
- Telex release (surrendered bill). The shipper surrenders the originals at the port of loading, and the carrier sends a message to its destination office authorising release without paper originals. It is common when the buyer has already paid.
- Sea waybill. A non-negotiable transport document. The goods are released to the named consignee on proof of identity, with no originals involved. It is suited to trusted relationships and intra-company shipments.
- House versus master bill. If you ship through a freight forwarder, you may receive a house bill issued by the forwarder, while the carrier issues a master bill to the forwarder.
For air freight, the air waybill acts as a receipt and contract of carriage but is not a document of title. Goods are released to the consignee named on it. Courier and road and rail shipments use their own consignment notes.
Origin, insurance and inspection documents
A certificate of origin states where the goods were made. Non-preferential certificates are used where the destination simply requires proof of origin. Preferential origin documents allow reduced duty under a trade agreement, and each agreement sets its own rules on how origin is proven, sometimes by a statement on the invoice rather than a separate certificate. The World Customs Organization provides background on origin rules, but always check the specific agreement and your customs authority's guidance.
An insurance certificate proves cover is in place, which matters under Incoterms such as CIF and CIP where the seller must arrange insurance. Our Incoterms 2020 tool shows which party is responsible. An inspection certificate confirms an independent check of quantity or quality, and some countries require pre-shipment inspection for certain imports.
Customs declarations, licences and special certificates
The export declaration tells the exporting country's customs what is leaving. It is often filed electronically by a forwarder or customs agent. The import entry is filed by the importer or a licensed customs broker and calculates duties and taxes. Our customs clearance guide explains the process in more detail.
Some goods need extra paperwork:
- Licences and permits for controlled or restricted goods, such as some chemicals, medical products, weapons-related items and dual-use technology.
- Phytosanitary certificates for plants, plant products and sometimes wooden packaging, and veterinary or health certificates for animal products and food.
- Dangerous goods declarations for hazardous cargo, prepared under the rules for the relevant transport mode. Lithium batteries are a frequent example that small importers overlook.
Common errors and how to avoid them
- Inconsistent details. Quantities, weights, descriptions or consignee names differ between the invoice, packing list and bill of lading. Cross-check every document before shipment.
- Vague product descriptions. Use specific descriptions with material and use, for example "stainless steel kitchen knife set, 5 pieces" rather than "kitchenware."
- Undervaluation. Declaring a lower value than paid to reduce duty is illegal and can lead to penalties and seizure.
- Wrong consignee or notify party. This can delay release or send arrival notices to the wrong company.
- Late originals. If originals arrive after the vessel, storage charges can build up. Consider a telex release or sea waybill when payment is already settled.
- LC mismatches. Documents presented under a letter of credit must match its wording. See our payment terms guide on discrepancies.
Create a standard folder for each shipment with the purchase order, proforma, commercial invoice, packing list, transport document, origin evidence and any certificates. Review them side by side before the goods are loaded.
If you need a forwarder or broker who can handle documentation for you, you can request a freight quote and ask what document services are included. Unfamiliar terms are explained in our trade glossary.
Frequently asked questions
What is the difference between a proforma and a commercial invoice?
A proforma invoice is a preliminary quotation used before shipment to confirm terms or arrange payment. A commercial invoice is the final invoice for the goods shipped and is the main document customs uses for valuation.
What is a telex release?
It is an arrangement where the shipper surrenders the original bills of lading at origin and the carrier authorises release at destination without paper originals. It is commonly used once the buyer has paid.
Is an air waybill a document of title?
No. An air waybill is a receipt and contract of carriage. The goods are released to the consignee named on it, so it cannot be used to transfer ownership the way a negotiable bill of lading can.
Do I always need a certificate of origin?
Not always. It is needed when the destination country requires proof of origin or when you claim reduced duty under a trade agreement. Check the rules for your specific product and route.
Who prepares the import customs declaration?
The importer of record is responsible, but most small businesses use a licensed customs broker or their freight forwarder's customs team to prepare and file it.
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This guide is general education, not legal, tax or customs advice. Rules change and vary by country — confirm details with your customs authority or a licensed broker before you ship. Spotted something out of date? Tell us.