An international shipment is a set of documents with goods attached. Customs authorities decide how quickly your cargo moves based on what the paperwork says; banks decide whether to release payment based on whether the paperwork matches. Most delays are not caused by missing documents but by documents that disagree with each other.
The three documents everything else references
| Document | Issued by | What it must contain | What goes wrong |
|---|---|---|---|
| Commercial invoice | Seller | Seller and buyer details, invoice number and date, precise goods description, quantity and unit price, total value and currency, Incoterm and named place, country of origin, HS code per line, reason for export where relevant | “Parts” or “samples” with no detail; values that do not match the payment; a currency that differs from the contract |
| Packing list | Seller or packer | Number of packages, package type, contents per package, gross and net weight, dimensions, marks and numbers matching the transport document | Gross and net weights swapped; package counts that do not match the container or manifest |
| Transport document bill of lading / air waybill / CMR / sea waybill | Carrier or freight forwarder | Shipper, consignee, notify party, port or airport of loading and discharge, vessel or flight, marks and numbers, description of goods, freight terms | Consignee named in a way that does not match the contract; “freight prepaid” versus “freight collect” contradicting the Incoterm |
The supporting documents that get requested
Which of these you need depends on the goods, the destination and the payment method. Ask for the requirement in writing before the shipment is booked — discovering it at the port is how goods sit in storage at your expense.
| Document | Issued by | Needed when |
|---|---|---|
| Certificate of origin | Chamber of commerce, customs authority or authorised body | A preferential tariff rate is claimed, or the destination regulates by origin |
| Import customs declaration / entry | Importer or their broker | Always, for every commercial import — this is where duty and tax are assessed |
| Insurance certificate | Insurer or broker | Under CIF and CIP the seller provides it; under other terms the buyer arranges cover |
| Pre-shipment inspection certificate | Third-party inspection company | Buyer or destination requires verified quantity and quality before loading |
| Fumigation / ISPM 15 mark | Approved treatment provider | Wood packaging is used — crates, pallets, dunnage |
| Product conformity documents | Manufacturer or testing laboratory | Regulated categories: electrical goods, toys, machinery, medical devices, chemicals |
| Safety data sheet (SDS/MSDS) | Manufacturer | Chemicals, batteries, aerosols, anything classified as dangerous goods |
| Export licence or dual-use declaration | Government authority | Controlled goods, technology, or destinations subject to restrictions |
| Certificate of analysis | Manufacturer or laboratory | Food, pharmaceuticals, cosmetics and some industrial inputs |
| Bank documents (draft, collection instruction) | Banks of buyer and seller | Payment runs through documentary collection or a letter of credit |
Origin, HS codes and value: the three technical fields
These three fields cause more delay than all the others combined, and each has a specific logic.
- HS code. The Harmonized System classifies goods for duty. A six-digit code is standard internationally; countries add further digits for their own tariff lines and statistical needs. Classification is a legal determination, and the same product can attract different rates depending on how it is classified. Classify once, document it, and reuse it consistently.
- Country of origin. Origin is not where the goods were shipped from — that is the country of export. Origin is determined by where the goods were wholly obtained or underwent sufficient processing under the applicable rules. Preferential origin requires records that demonstrate the qualifying process, not just an assertion.
- Customs value. Value for duty is normally the transaction value adjusted as required — with additions such as certain freight, insurance and royalties where applicable — and it should be provable from your records. Under-declaring to save duty creates a liability that can be assessed later, with penalties and interest, and it also shifts liability onto the importer of record.
If a letter of credit is paying, the documents are the contract
Under a letter of credit, the bank pays against documents rather than against goods. That means a discrepancy — a misspelled consignee, a missing signature, an invoice description that differs by a word from the credit, or documents presented one day late — can result in the bank refusing to pay on presentation until the buyer agrees to waive it. The buyer has no obligation to do so.
Three habits prevent nearly all of this:
- Read the credit against your own documents before presenting. Compare them line by line, in the order the credit lists them.
- Ask for amendments before shipment, not after. Once goods are on the water, you have lost your leverage over the terms.
- Track the presentation deadline and the shipment date separately. The credit will usually specify both in calendar days, and neither is extendable by a busy week.
Frequently asked questions
Who prepares the commercial invoice?
The seller issues it, and it is the document customs uses to establish value. It should include the seller and buyer names and addresses, invoice number and date, a precise description of the goods, quantity, unit price, total value, currency, the Incoterm and place, the country of origin, and the HS code for each line. Vague descriptions are one of the most common causes of customs delays.
What is the difference between a bill of lading and a sea waybill?
A bill of lading is a document of title: whoever legally holds the original can claim the goods, which is why banks accept it as security in a letter of credit. A sea waybill is not negotiable — the named consignee takes delivery on identity. Use a bill of lading when payment depends on controlling the goods; use a waybill when the commercial relationship does not need that control.
Why does a certificate of origin matter?
Two reasons. First, it can determine whether a preferential tariff rate applies under a trade agreement, which changes the duty payable. Second, some destinations restrict or quota goods by origin. A preferential origin claim usually requires a specific form or a self-declaration with supporting records, not just a statement on the invoice.
What does ISPM 15 refer to?
It is the international standard for treating wood packaging material — pallets, crates, dunnage — to prevent the spread of pests. Compliant packaging carries a stamped mark with the country code, producer code and treatment type. Non-compliant wood packaging is routinely refused, fumigated at the importer's expense, or returned.
What is an EORI number?
An Economic Operators Registration and Identification number is an identifier used by customs authorities — in the European Union and the United Kingdom, for example — to identify traders. If you act as importer of record you normally need one in that jurisdiction, and it is usually requested before your first entry is filed rather than during it.