International Trade Documentation: Which Documents to Prepare

Complete, consistent documentation reduces the risk of border delays and disputes with your counterparty. Before the first shipment, agree with the buyer which documents they, their bank and the customs authorities of the destination country require.

Preparing an import into Great Britain? See the Easy Clearance import documents checklist for a document-readiness overview. Easy Clearance is operated by Plutos Team Agent Ltd, the same company as this site. This is an informational aid; Northern Ireland and unusual cases need individual review.

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Key points to remember

• draw up a clear contract with the buyer: place of delivery, allocation of responsibility at every stage of transport (Incoterms rules), the amount, currency and payment date,
• establish which documents are needed to make the customs declaration and to assess duties and taxes in the exporting and importing countries,
• prepare transport documents and, where needed, cargo insurance,
• remember that documents are often part of the payment mechanism (documentary collection, letter of credit).

Working with your counterparty and freight forwarder

Ask the buyer for a list of the documents they expect. When selling to a country where neither Polish nor English is spoken, consider an additional set of trade documents in the local language. Many companies leave document preparation to a freight forwarder; a chamber of commerce and a customs agency can also advise.

Commercial documents

Proof of origin

It shows where the goods were produced or processed and may be needed for clearance in the destination country. In EU–UK trade under the TCA, preferential origin is shown by the exporter's statement on origin on the invoice (with a REX number above EUR 6,000) or by the importer's knowledge; the EUR.1 certificate is not used. See statement on origin and the REX system. A non-preferential certificate of origin, where required, is usually issued by a chamber of commerce.

Commercial invoice

It contains the information customs authorities use to decide whether goods may enter or leave a country and to establish customs value, duty and taxes. Each consignment should have its own commercial invoice. The required fields are covered in our article on the commercial invoice for exports to the UK.

Packing list

A list of the contents of each package, pallet or carton. It lets the forwarder, carrier and customs officer check exactly what is in the consignment, so it must match the invoice.

Export licence

Certain controlled goods (for example weapons and dual-use items) need an export licence or authorisation. More: UK export licensing and dual-use goods.

Local regulations

The destination country may require additional documents, for example proof that the goods meet local product standards.

Dangerous goods

Dangerous goods must be accompanied by the appropriate transport documentation, including a dangerous goods declaration. The rules for UK–EU transport are described in our article on transporting dangerous goods.

Transport documents and insurance

Transport documents give the carrier instructions on what to do with the goods and are used to establish liability for, and sometimes ownership of, the goods in transit. The buyer may require cargo insurance, particularly if you pass the cost on to them; agree what proof of insurance the buyer and the insurer expect.

Shipping instruction

It gives the freight forwarder details of the goods and how they should reach their destination.

Standard shipping note (SSN)

It contains information about the goods and the parties involved in sending, transporting and receiving them. Whether and in what form it is required depends on the carrier, port and route, so confirm this with your forwarder.

Bill of lading or air waybill

A bill of lading (sea transport) or air waybill (AWB) is proof that the carrier has received the goods. Keep it as evidence in case of later problems with the shipment.

CMR and CIM consignment notes

Road transport uses the CMR consignment note (see our CMR guide) and rail transport the CIM consignment note. Both contain details of the goods and the parties to the contract of carriage.

Payment documents

The right documents reduce the risk that the buyer does not pay or the supplier does not deliver. The two most common document-based payment methods are:

Documentary collection (D/C)

The exporter prepares a bill of exchange or payment demand stating the amount and due date. The exporter's bank instructs the buyer's bank to release the documents against payment (D/P) or against acceptance of the bill (D/A), in which case the buyer agrees to pay on a specified future date.

Letter of credit (L/C)

A letter of credit is the buyer's bank's undertaking to pay the exporter once documents complying with its terms are presented, for example transport documents showing the right goods were shipped. The exporter must supply the required documents on time and without discrepancies, which is why errors under a letter of credit most often lead to non-payment.

Whatever payment method you use, record in the contract the amount due, the currency and the date, who bears bank charges, and who is responsible for the goods throughout the journey. If you need help preparing export documents, get in touch.

Frequently asked questions