Additional customs clearance documents

When trading goods internationally, it is important to prepare a number of key documents required for customs clearance. These typically include, among others, commercial invoice, proof of origin and any relevant certificate or license.

However, depending on the mode of transport, the customs authorities in the country of destination will usually require additional documents to clear the goods. This section provides more detailed information on the following additional types of documents:

• Bill of Lading
• FIATA Bill of Lading
• Road Waybill
• Air Waybill
• Rail Waybill
• ATA Carnet
• TIR Carnet
• Packing List.

For a description of the entire import and export process and the general steps to be taken, you can also refer to our step-by-step guides.

Bill of Lading

The bill of lading (B/L) is a document issued by the shipping company to the consignor confirming that the goods have been received on board. As such, the bill of lading serves as proof that the carrier has received the goods. It obliges the carrier to deliver the goods to the consignee. It contains the details of the goods, the vessel and the port of destination. It shows the contract of carriage and transfers ownership of the goods. This means that the bearer of the bill of lading is the owner of the goods.

The bill of lading may be a negotiable document. A number of different types of bill of lading can be used. A 'clean’ bill of lading states that the goods have been received in an apparent good order and condition. An 'unclean’ bill of lading indicates that the goods are damaged or in poor condition. In such cases, the financing bank may refuse to accept the consignor's documents.

FIATA Bill of Lading

The FIATA Bill of Lading is a document developed by the International Federation of Freight Forwarders Associations (FIATA). It is used for various different modes of transport (multimodal) and can be used as a combined transport document, with negotiable status. The specific mode of transport is not specified. Legal responsibility for the goods may be transferred during the journey.

Road Waybill (CMR)

The road waybill is a document containing details of the international carriage of goods by road. It is governed by the Convention for the Contract of the International Carriage of Goods by Road 1956 (CMR Convention). It allows the consignor to have the goods at their disposal during transport.

There are four copies of the document, all which must be signed by the consignor and the carrier. The first copy is for the consignor, the second remains with the carrier, the third accompanies the goods and is given to the consignee, and the fourth must be signed and stamped by the consignee before being returned to the consignor. Normally, a CMR is issued for each vehicle.

The CMR is not a document of title and is not negotiable. Legal title cannot be transferred.

Air Waybill (AWB)

The air waybill is a document that serves as proof of the transport contract between the consignor and the carrier's company. It is issued by the carrier's agent and is governed by the Warsaw Convention (Convention for the Unification of Certain Rules Relating to International Carriage by Air, 12 October 1929). A single air waybill may be used for multiple shipments of goods.

It consists of three originals and several additional copies. One original is kept by each party involved in the transport (consignor, consignee and carrier). Copies may be required at departure and destination airports, during delivery, and in some cases by other carriers. The air waybill shows a contract of carriage and proves the receipt of goods.

The IATA Standard Air Waybill is a specific type of air waybill used by airlines that are members of the International Air Transport Association (IATA). It generally contains the standard terms and conditions set out in the Warsaw Convention.

Rail Waybill (CIM)

The rail waybill (CIM) is a document required for the carriage of goods by rail. It is governed by the Convention concerning International Carriage by Rail 1980 (COTIF-CIM). The CIM is issued by the carrier in five copies. The original accompanies the consignment. The consignor keeps a duplicate of the original. The carrier keeps the other three copies for internal use. The CIM is considered to be the rail transport contract.

ATA Carnet

ATA (Admission Temporaire/Temporary Admission) carnets are international customs documents issued by chambers of commerce in most industrialised countries to allow the temporary importation of goods, free of customs duties and taxes. ATA carnets can be issued for the following categories of goods: commercial samples, professional equipment, and goods for presentation or use at trade fairs, shows, exhibitions, etc. See the International Chamber of Commerce website for more information. 

TIR Carnet

TIR carnets are customs transit documents used for the international transport of goods, when part of the journey must be made by road. They allow goods to be transported under the TIR procedure. The TIR system was established by the 1975 TIR Convention under the auspices of the United Nations Economic Commission for Europe (UNECE) and requires goods to be transported in secure vehicles or containers. All duties and taxes payable on the goods are covered by an internationally valid guarantee. The TIR carnet stipulates that this guarantee must be accepted by the countries of transit and destination.

Packing List

The packing list (P/L) is a commercial document that accompanies the commercial invoice and the transport documents. It provides information on the goods and the packaging details of each shipment (weight, dimensions, handling issues, etc.).

It may be required for customs clearance as an inventory of the incoming cargo.

The packing list usually includes:

• information on the exporter, the importer and the carrier;
• date of issue;
• number of the freight invoice;
• type of packaging (drum, crate, carton, box, barrel, bag, etc.);
• number of packages;
• content of each package (description of the goods and number of items per package);
• marks and numbers;
• net weight, gross weight and dimensions of the packages.

No specific form is required. The exporter prepares the packing list in accordance with standard commercial practice. Normally, the original and at least one copy are submitted.

In general, a packing list does not need to be signed. However, in practice, the original and one copy are often signed. The packing list may be prepared in any language. However, a translation into English is recommended.