Export documentation checklist: commercial invoice, packing list, bill of lading and more

In international trade, the documents are almost as important as the goods. Customs uses them to clear shipments and charge duty. Banks use them to release payment under letters of credit. Buyers need them to take delivery. A single error, like a weight that differs between two papers, can delay a container for days or block a payment.

This checklist explains the main documents, what each must contain, and the mistakes to avoid.

1. Proforma invoice

What it is: a preliminary invoice sent before the sale is final, showing the price and terms.

Used for: the buyer's import licence or permit applications, opening a letter of credit, or arranging payment.

Contains: seller and buyer details, product description, quantity, unit price, total value, Incoterm, payment terms, validity and estimated shipping date.

2. Commercial invoice

What it is: the final bill for the goods, and the key document for customs valuation.

Contains:

• invoice number and date
• exporter and importer names and addresses (and consignee if different)
• detailed description of goods, with HS code
• quantity, unit price and total value, with currency
• Incoterm and named place, for example FOB Chennai or CIF Jebel Ali
• country of origin
• payment terms
• shipping marks and number of packages
• signature, where required

Common errors: vague descriptions ("spare parts"), wrong HS codes, values that don't match the contract or LC, missing Incoterm.

3. Packing list

What it is: a detailed list of what's in each package.

Contains: package numbers and marks, contents of each package, net and gross weights, dimensions and total volume.

Used for: customs examination, cargo handling, and checking the shipment on arrival.

Common errors: weights or package counts that differ from the invoice or bill of lading.

4. Shipping bill (India) / export declaration

What it is: the export declaration filed with customs. In India, the customs broker files the shipping bill electronically on ICEGATE.

Used for: customs clearance, and as the basis for export incentives such as drawback and RoDTEP.

After examination and assessment, customs issues a Let Export Order (LEO), allowing the goods to be loaded.

5. Bill of lading (B/L)

What it is: issued by the shipping line or freight forwarder for sea freight. It serves three purposes:

1. a receipt for the goods
2. evidence of the contract of carriage
3. a document of title: whoever holds the original negotiable B/L controls the goods

Types:

• Original (negotiable) B/L: the consignee needs an original to take delivery. Used with LCs and collections.
• Telex release / surrendered B/L: originals are surrendered at the origin, and the cargo is released to the consignee electronically. Faster, used when payment is already secure.
• Sea waybill: non-negotiable, the named consignee can collect without an original.
• House B/L vs master B/L: a house B/L is issued by a freight forwarder; the master B/L by the shipping line.

Common errors: shipper or consignee details that differ from the LC, "claused" or "dirty" B/Ls noting damaged packaging, shipment dates later than the LC allows.

6. Airway bill (AWB)

The air freight equivalent of the B/L, but not a document of title. Goods are released to the named consignee.

7. Certificate of origin (CoO)

What it is: certifies the country where the goods were made.

• Non-preferential CoO: proves origin for general purposes.
• Preferential CoO: lets the buyer claim reduced or zero duty under a free trade agreement, if the goods meet the agreement's rules of origin. In India, preferential certificates are issued through the authorised agencies and DGFT's online platform.

Common errors: claiming preferential origin when the goods don't meet the rules of origin, which can lead to penalties for the buyer.

8. Insurance certificate

Required when the seller arranges insurance, as under CIF or CIP Incoterms. It shows the insured value, risks covered and the claims process. Under an LC, the coverage and currency must match the LC terms.

9. Inspection certificate

Issued by an independent inspection agency, confirming quality, quantity or compliance with specifications before shipment. Often required by buyers, LCs or the destination country's regulations. See our pre-shipment inspection guide.

10. Product-specific certificates

Depending on the product and destination:

• Phytosanitary certificate for plants and plant products
• Health or veterinary certificates for food and animal products
• Fumigation certificate for wooden packaging or certain cargo
• Certificate of analysis and test reports
• Dangerous goods declaration for hazardous cargo
• Conformity certificates required by some importing countries

11. Bill of exchange (draft)

Used with letters of credit and documentary collections. It is the formal demand for payment, at sight or at a future date.

Golden rules for clean documents

• Consistency: descriptions, quantities, weights, marks and values must match across every document.
• Follow the LC to the letter: names, addresses, descriptions and dates exactly as written.
• Use precise descriptions and correct HS codes (see our HS code guide).
• Check dates: shipment and presentation dates against the contract and LC.
• Keep copies of everything for audits, incentives and disputes.
• Prepare early: collect certificates before the cargo reaches the port.

Frequently asked questions

What is the difference between a proforma and a commercial invoice?

A proforma invoice is a preliminary quotation-style invoice issued before the sale is final. The commercial invoice is the final bill used for customs and payment.

Is a bill of lading a document of title?

A negotiable (original) bill of lading is a document of title: the holder controls the goods. A sea waybill and an airway bill are not documents of title.

What is a telex release?

The shipper surrenders the original bills of lading at origin, and the carrier releases the cargo to the consignee at destination without originals. It speeds up delivery when payment is already secured.

Do I need a certificate of origin for every shipment?

Not always. It depends on the buyer's and destination country's requirements. A preferential certificate is needed if the buyer wants to claim reduced duty under a trade agreement.

Find partners on GlobalMart

Whether you're buying or selling, start with suppliers in our categories or post a requirement. For delivery terms, read our Incoterms guide; for payment, our guide to export payment methods.