Import Documents Reference
Common documents required for international trade and customs clearance. Requirements vary by country, shipment type, and value. Always verify with your customs broker or the destination country's customs authority.
Quick Reference
| Code | Document | When Needed | Type |
|---|---|---|---|
| B/L | Bill of Lading | Sea freight shipments | transport |
| AWB | Air Waybill | Air freight shipments | transport |
| CI | Commercial Invoice | All international commercial shipments | customs |
| PL | Packing List | All international commercial shipments | customs |
| CO | Certificate of Origin | When claiming preferential tariff rates under a trade agreement | customs |
| PC | Phytosanitary Certificate | Plants, plant products, seeds, soil | regulatory |
| L/C | Letter of Credit | When payment terms require it; higher-risk trade relationships | payment |
| CD | Customs Declaration | All international shipments crossing a customs frontier | customs |
Detailed Descriptions
Bill of Lading
A legal document issued by the carrier to the shipper acknowledging receipt of cargo for transport by sea. It serves as a receipt for goods, a document of title (the holder can claim the goods), and a contract of carriage. Can be negotiable (bearer or order) or non-negotiable (straight).
- —Required for all ocean freight
- —Can be used as collateral in trade finance
- —Original copies are required to release cargo at destination
- —May be replaced by a Sea Waybill when title transfer is not required
Air Waybill
The air equivalent of a Bill of Lading, issued by the airline or freight forwarder for air cargo. Unlike a Bill of Lading, an Air Waybill is always non-negotiable — it is a receipt and a contract of carriage but not a document of title. The consignee named on the AWB is the only party entitled to collect the goods.
- —Required for all air freight
- —Non-negotiable — cannot be used as collateral
- —Carrier has a duty of care until delivery to named consignee
- —HAWB (House AWB) issued by forwarder; MAWB (Master AWB) by airline
Commercial Invoice
The primary customs document, issued by the seller to the buyer. Customs authorities use it to assess duties and taxes. It must accurately describe the goods, their value, origin, and the parties involved. Intentional under-valuation is customs fraud.
- —Must include: seller and buyer details, description of goods, HS code (if known), quantity, unit price, total value, currency, Incoterm, country of origin
- —Basis for customs duty assessment
- —Should match the packing list and Bill of Lading
- —Some countries require it to be certified or notarized
Packing List
A document prepared by the shipper listing the contents of each package in the shipment: item descriptions, quantities, weights, and dimensions. Customs officers use it to verify the Commercial Invoice and to facilitate physical inspection.
- —Lists individual package contents, weights, dimensions
- —Must match the Commercial Invoice
- —Helps customs officers identify packages for inspection
- —Required alongside Commercial Invoice for most customs filings
Certificate of Origin
A document certifying the country in which the goods were manufactured or produced. Required when the importer wants to claim reduced or zero duty rates under a free trade agreement (FTA). The goods must meet the rules of origin criteria specified in the relevant FTA.
- —Issued by a Chamber of Commerce or authorized body in the exporting country
- —Must specify the HS code and origin criteria
- —Form CO (US GSP), EUR.1 (EU FTAs), FORM D (ASEAN) — format depends on the agreement
- —Incorrect certificates can result in penalties
Phytosanitary Certificate
An official certificate issued by the national plant protection organization of the exporting country, confirming that a consignment of plants or plant products has been inspected and found free from quarantine pests. Required by most countries for agricultural imports.
- —Issued by government authority (e.g., USDA APHIS in the US)
- —Required for plants, fruits, vegetables, seeds, cut flowers, timber
- —Must accompany the shipment
- —Importing country may re-inspect and reject non-compliant shipments
Letter of Credit
A financial instrument issued by a bank on behalf of the buyer guaranteeing that the seller will receive payment, provided the seller presents complying documents within the specified time. Not a shipping document per se, but it governs what shipping documents must be presented for payment to be released.
- —Governed by UCP 600 (ICC rules)
- —Documents typically required: Commercial Invoice, B/L or AWB, Packing List, Certificate of Origin
- —Discrepancies in documents can delay or prevent payment
- —Most common in high-value or first-time trade relationships
Customs Declaration
The formal declaration filed with the customs authority of the importing country, listing the nature, quantity, and value of goods entering the country. Forms vary by country — the Single Administrative Document (SAD) is used in the EU; CBP Form 7501 in the US; CN22 / CN23 for small postal parcels.
- —Filed by the importer or their customs broker
- —Basis for duty and tax assessment
- —CN22/CN23 forms used for postal items below commercial thresholds
- —Electronic filing increasingly mandated (e.g., ACE in the US, CDS in the UK)