Export Documents from the UK: A Glossary of the Key Documents

For exports from the UK, documents fall into commercial (invoice, packing list), transport (air waybill, bill of lading), customs (the CDS declaration) and extra documents depending on the goods (certificate of conformity, licence). Goods going to the EU also need safety and security data — HMRC has required an exit summary declaration for exports from Great Britain to the EU since 1 October 2021 (GOV.UK). Practical lists for Polish companies are in exporting from Poland to the UK — documents and procedures and international trade documentation.

Glossary of export documents

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Air waybill:

An air waybill is a receipt issued by an international airline for goods and evidence of the contract of carriage. It obliges the carrier to transport the goods to the destination airport under specified conditions. Unlike a bill of lading, it is not a document of title (it does not represent the goods) and is non-negotiable — it serves as a receipt for the goods and evidence of the contract of carriage.

Bill of lading:

A bill of lading is a contract between the owner of the goods and the carrier. It is a receipt, it contains the terms of the contract of carriage and, importantly, it is a document of title that proves ownership of the goods. For ships there are two types:

• Straight bill of lading. This is a non-negotiable document. It shows that the carrier has accepted the listed goods and obliges it to transport the goods to the port of destination under specified conditions.
• Bill of lading 'to the order of the shipper'. This is a negotiable document. It can be bought, sold or traded while the goods are in transit.

Certificate of conformity:

A certificate of conformity is a signed statement from the manufacturer guaranteeing that a product meets specific technical standards.

Certificate of origin:

A certificate of origin is a signed statement guaranteeing the origin of the exported item. In the UK, non-preferential certificates of origin are usually issued by chambers of commerce. Note: in UK–EU trade under the TCA, preferential origin (0% duty) is evidenced by the exporter's statement on origin or the importer's knowledge, not by an EUR.1 certificate — see GOV.UK: proof of origin.

Commercial invoice (more on the commercial invoice):

A commercial invoice provides the information needed to customs clear goods in the destination country. It is prepared by the exporter or freight forwarder and is required by the buyer to arrange payment to the exporter. It should include a description of the goods, the sender's and seller's address, and the terms of delivery and payment. In most cases, the commercial invoice is used to assess customs duties and taxes.

Consignment (consignment sale):

A consignment is an arrangement in which the exporter supplies goods to a distributor, who agrees to pay the exporter only once they are sold. The exporter retains ownership of the goods until they are sold, but also bears the entire financial burden and risk.

Customs declaration:

A customs declaration must be lodged in the UK for any goods that are exported out of the country. Declarations are made in HMRC's Customs Declaration Service (CDS). A freight forwarder can make the customs declaration on your behalf. How to make one is explained in GOV.UK: Export goods from the UK. More on the rules after Brexit: how exporting to the UK works after Brexit.

Export licence:

An export licence is a government document authorising the export of goods subject to restrictions. Which goods may need one is explained in the GOV.UK beginner's guide to export controls.

Freight forwarder:

A freight forwarder is a third-party agent you can hire to transport goods from the UK to the country you are exporting to. Most UK businesses choose to use a freight forwarder to move their goods.

Incoterms:

Incoterms are a set of rules defining the obligations of sellers and buyers in the delivery of goods under sales contracts. They are published by the International Chamber of Commerce (ICC) and are widely used in commercial transactions — see Incoterms EXW, FCA, DAP.

Insurance certificate:

An insurance certificate is a document prepared by the exporter or freight forwarder to provide evidence that insurance against loss or damage has been taken out for the goods.

Pro forma invoice:

A pro forma invoice can act as a quotation and is prepared by the exporter before the goods are shipped. It informs the buyer about the goods to be shipped, their value and other key specifications. Exporters sometimes say they are paid by "proforma". This means payment in advance, with the buyer using this document as notice of the full amount due.

Tariff:

A tax or duty imposed on a product when it is imported into a country. Once the exporter knows the tariff code of their product, they can check the import duty. This duty is usually paid by the buyer/importer.

If you are not sure which documents apply to your shipment, get in touch with us.

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