Import-Export Documents: The Complete List for Every Operation

Introduction: without the right documents, your goods stay stuck

International trade does not work without paperwork. Every container, every pallet, every parcel crossing a border must be accompanied by a set of documents that allow customs authorities to identify the goods, verify compliance, calculate duties and taxes, and authorize entry or exit from the territory.

A missing, incomplete or incorrect document can result in clearance delays of several days or weeks, financial penalties, seizure of goods, or even outright refusal of entry. According to the World Bank, documentation failures are responsible for 60% of clearance delays worldwide.

This guide catalogs every document you may encounter in an import-export operation, from universally required commercial documents to product-specific certificates, banking documents and the latest digitalization trends.

Commercial documents

The commercial invoice

The commercial invoice is the fundamental document of any international trade operation. It serves as the basis for determining customs value, the starting point for calculating customs duties and import VAT.

A compliant commercial invoice must contain:

• Full identity of the exporter and importer (company name, address, VAT/tax ID number)
• Invoice number and date
• Precise description of the goods (designation, recommended HS code)
• Quantity (number of units, net and gross weight)
• Unit price and total price in the agreed currency
• Terms of sale (Incoterms: FOB, CIF, EXW, etc.)
• Country of origin of the goods
• Payment terms (wire transfer, letter of credit, credit period)

Common mistake: undervaluing goods on the invoice to reduce customs duties. This practice (under-invoicing) is illegal and heavily penalized. Customs authorities maintain reference price databases and systematically detect abnormally low values.

The pro forma invoice

The pro forma invoice is a detailed quotation issued before the transaction. It has no accounting value but serves to:

• Obtain an import licence
• Open a letter of credit with the bank
• Estimate duties and taxes before ordering
• Obtain a foreign exchange authorization (in countries with exchange controls)

The packing list

The packing list details the physical content of each box, carton or pallet in the shipment. It complements the commercial invoice by providing logistical information that the invoice does not contain:

• Number of packages and packaging type (cartons, pallets, crates)
• Dimensions and weight (gross and net) of each package
• Detailed contents of each package (reference, quantity)
• Marks and identification numbers on packages
• Total volume of the shipment (m3)

The packing list is essential for physical customs inspections: it allows inspectors to verify that the actual content matches what is declared without having to open every package.

Transport documents

The ocean Bill of Lading (B/L)

The Bill of Lading (B/L) is the most important document in ocean shipping. It fulfills three legal functions:

• Receipt of goods: it proves the carrier has taken charge of the goods.
• Contract of carriage: it defines the carrier's obligations toward the shipper.
• Document of title: the holder of the original B/L can claim the goods at the destination port. It is the only transport document that confers ownership.

There are several types of Bills of Lading:

Key point: the B/L is issued in 3 originals (full set). Banks under letters of credit typically require the complete set of 3/3 originals.

The Air Waybill (AWB)

The AWB is the transport document for air freight shipments. Unlike the ocean B/L, the AWB is not a document of title — it is solely a receipt and contract of carriage. The AWB is non-negotiable and goods are delivered to the named consignee.

The AWB comprises 11 digits: the first 3 identify the airline (e.g., 057 = Air France), the next 7 are the serial number, and the last is a check digit.

The international consignment note (CMR)

The CMR (Convention on the Contract for the International Carriage of Goods by Road) is the transport document for international road freight. Like the AWB, it is not a document of title. It is issued in 3 copies (sender, carrier, consignee) and covers the carrier's liability.

The multimodal transport document (FBL / FIATA B/L)

The FBL (FIATA Multimodal Transport Bill of Lading) covers shipments using multiple transport modes (e.g., road + ocean + road). Issued by a FIATA-member freight forwarder, it is recognized by banks under letters of credit and can function as a document of title.

Certificates of origin

The certificate of origin certifies the country of manufacture or production of the goods. It is essential because origin determines applicable customs duties, access to tariff preferences and any trade restrictions.

Non-preferential certificate of origin

The standard (non-preferential) certificate of origin is issued by the chamber of commerce in the exporting country. It certifies the origin of goods without granting preferential tariff treatment. It is required by certain countries for all imports (Gulf states, North Africa, etc.).

EUR.1: the EU preferential certificate

The EUR.1 is the preferential certificate of origin used under EU free trade agreements. It allows access to reduced or zero customs duty rates. It is issued by the customs authorities of the exporting country based on a declaration by the producer/exporter that the specific rules of origin under the agreement are met.

Key agreements using the EUR.1:

• EU-Canada (CETA)
• EU-Japan (JEFTA)
• EU-South Korea
• EU-Morocco, EU-Tunisia, EU-Egypt (Euro-Med agreements)
• EU-EFTA (Switzerland, Norway, Iceland, Liechtenstein)

Note: under recent agreements (CETA, EU-Japan), the EUR.1 is being replaced by an origin declaration on the invoice (exporter's statement on the invoice or a commercial document), simplifying the procedure.

Form A: the Generalized System of Preferences

The Form A (Certificate of Origin Form A) is the certificate used under the GSP (Generalized System of Preferences). This system grants unilateral tariff preferences to imports from developing countries. It is gradually being replaced by the REX (Registered Exporter System), where the registered exporter self-certifies origin.

ATR: the EU-Turkey certificate

The ATR (A.TR) is a movement certificate specific to the customs union between the EU and Turkey. It covers industrial products (not agricultural products) and allows duty-free circulation between the two zones. For agricultural products between the EU and Turkey, an EUR.1 is needed under the agricultural preferential agreement.

Customs documents

The customs declaration (SAD / DAU)

The SAD (Single Administrative Document) — called DAU in French — is the standardized customs declaration form used in the EU. It is used for all import, export or transit operations. The SAD contains 54 boxes covering:

• Boxes 1-8: identification of parties (importer, exporter, declarant, representative)
• Boxes 15-17: country of origin, dispatch and destination
• Boxes 20-24: delivery conditions (Incoterms), currencies, exchange rates
• Boxes 31-34: goods description, HS code, country of origin
• Boxes 35-38: gross/net weight, requested procedure
• Boxes 41-47: customs value, duties and taxes assessed

In practice, the customs declaration is completed and transmitted electronically by the customs broker (licensed agent, freight forwarder) via the national customs IT system (DELTA in France, ATLAS in Germany, CDS in the UK).

ENS and ECS: pre-arrival and pre-departure security

Under the EU's ICS (Import Control System) regulation, an Entry Summary Declaration (ENS) must be filed before goods arrive in the EU. Deadlines are: 24 hours before loading for ocean freight, 4 hours before arrival for air freight. For exports, an Exit Summary Declaration (ECS) is also required.

Product-specific certificates

Phytosanitary certificate

Mandatory for importing plants, fruits, vegetables, seeds, wood and all products of plant origin. It is issued by the phytosanitary authority of the exporting country and certifies that products comply with the health requirements of the importing country. In the EU, phytosanitary inspection is carried out at the Border Inspection Post (BIP).

Veterinary health certificate

Required for animal and animal-origin products: meat, fish, dairy, honey, hides, wool. The health certificate attests to compliance with health standards and the absence of animal diseases. The EU applies a system of approved countries and establishments for animal food imports.

Conformity certificate (CE marking)

For industrial products sold in the EU, CE marking is mandatory for many categories: toys, electrical equipment, medical devices, personal protective equipment, machinery. The conformity certificate (or declaration of conformity) is issued by the manufacturer or a notified body and attests that the product complies with applicable European directives.

Import licence

Certain products require a prior import licence: quota textiles, quota agricultural products, arms and ammunition, dual-use items (civil and military), regulated chemical substances (precursors), pharmaceuticals, and CITES products (protected species). The licence is issued by the relevant ministry of the importing country.

Certificate of analysis

The certificate of analysis is required for chemical, food, cosmetic and pharmaceutical products. It details the composition, purity, contaminants and compliance with applicable standards. It is issued by an accredited laboratory (often ISO 17025).

The insurance certificate

The insurance certificate (or insurance policy) covers goods against the risks of loss or damage during transport. It is mandatory under certain Incoterms (CIF, CIP) and systematically required by banks under letters of credit.

The certificate must specify:

• Nature of the insured goods
• Route covered (point of origin to point of arrival)
• Insured value (generally CIF + 10%)
• Risks covered (Institute Cargo Clauses A, B or C)
• Currency and compensation amount

Banking and payment documents

The letter of credit (L/C)

The letter of credit (or documentary credit) is the most secure payment mechanism in international trade. The buyer's bank commits to pay the seller upon presentation of compliant documents. Documents typically required under an L/C include:

• Commercial invoice conforming to L/C terms
• Full set of original Bills of Lading (3/3)
• Packing list
• Insurance certificate
• Certificate of origin
• PSI inspection certificate (if required by the importing country)

The slightest discrepancy between documents and L/C terms results in a rejection (discrepancy). According to the International Chamber of Commerce (ICC), nearly 70% of first document presentations under L/Cs contain discrepancies.

Summary: all documents by operation type

Trends: digitalization of trade documents

The international trade sector is undergoing a profound digital transformation aimed at replacing paper documents with electronic equivalents:

• e-B/L (electronic Bill of Lading): platforms such as Bolero, essDOCS, TradeLens (Maersk/IBM) and WAVE BL enable issuance of electronic Bills of Lading. Adoption remains modest (< 5% of global ocean volume in 2026) but is growing rapidly.
• Blockchain and trade finance: banking consortia (Marco Polo, Contour) use blockchain to secure letters of credit and accelerate document flows.
• Generalized electronic declaration: virtually all developed countries now require electronic customs declarations. The EU is rolling out ICS2 (Import Control System 2) and the EU Single Window project aims for a single entry point for all documents.
• Digital certificates of origin: the EU's REX system allows registered exporters to self-certify the preferential origin of their goods, eliminating the paper EUR.1 form for certain agreements.
• eCert for health certificates: an increasing number of countries exchange phytosanitary and veterinary certificates electronically via the ePhyto platform of the International Plant Protection Convention (IPPC).

Conclusion: documentation is a process to master in advance

Document preparation should never be improvised or treated at the last minute. A complete and compliant document file is the sine qua non condition for smooth clearance, secure payment and a profitable operation. Anticipate the requirements of the destination country, coordinate with your freight forwarder and bank, and digitize your processes as much as possible.

To estimate all costs associated with your import — duties, VAT, freight, insurance — before gathering your documents, use our landed cost calculator.