Export and import documents: a complete document set guide
In a raw material shipment, payment, customs clearance and taking delivery all run on documents; a single missing or wrong document can leave goods stuck in port, cause a letter-of-credit discrepancy or trigger a fine. This guide sets out, in order, which document is issued by whom, when and with what information, from quotation to delivery.
Updated October 14, 2026
In this guide
- Proforma invoice (PI)
- Purchase order (PO)
- Commercial invoice
- Packing list (P/L)
- Bill of lading (B/L) (B/L)
- Telex release and sea waybill
- Certificate of origin and preferential origin proofs (EUR.1, A.TR, Form A) (C/O)
- Certificate of analysis (COA)
- Safety data sheet (SDS / MSDS)
- EN 10204 mill test certificate (2.2, 3.1, 3.2)
- Phytosanitary and veterinary health certificates
- Export declaration
Proforma invoice (PI)
A preliminary invoice issued by the seller before shipment, listing the product, quantity, unit price, Incoterm, payment terms, delivery time and bank details. Buyers use it to open a letter of credit, pay an advance or apply for import licences or foreign-exchange allocation. It is not a tax invoice; once countersigned by the buyer it can serve as the contract in simple deals, but larger transactions deserve a full sales contract.
Full entry and related terms in the glossary →
Purchase order (PO)
The formal order a buyer sends to a supplier stating the product, specification, quantity, price, delivery date, delivery term and payment conditions. Once the seller confirms it in writing (order confirmation), a binding contract exists between the parties. The PO number is quoted on invoices, delivery notes and shipping documents and makes reconciliation easier.
Full entry and related terms in the glossary →
Commercial invoice
The final sales document issued by the seller after shipment, stating the description of goods, HS code, quantity, unit and total price, Incoterm, payment terms, origin and the parties’ details. It is the basis for customs valuation, duties and letter-of-credit payment; under a credit the description of goods must match the credit exactly. Unlike a proforma invoice, it records the actual sale and the amount due.
Full entry and related terms in the glossary →
Packing list (P/L)
A document listing the contents of every package in a shipment – bag, pallet, drum, coil or container – with quantities, net and gross weights, dimensions, lot or batch numbers and container and seal numbers. It contains no prices. It is used for customs examination, warehouse receipt, damage and shortage checks and in letter-of-credit document sets; weights must be consistent with the invoice and bill of lading.
Full entry and related terms in the glossary →
Bill of lading (B/L) (B/L)
The key document of sea transport, issued by the carrier to show that it has received or loaded the goods. It has three functions: a receipt for the cargo, evidence of the contract of carriage and, when issued “to order”, a document of title. Because whoever presents an original can take delivery, it is the backbone of letters of credit and cash-against-documents deals. A “clean on board” B/L shows the goods were loaded in apparent good order.
Full entry and related terms in the glossary →
Telex release and sea waybill
Ways of releasing cargo at destination without waiting for the original bill of lading to reach the buyer. With a telex release, the originals are surrendered to the carrier at the load port and the carrier instructs its destination agent to release the goods. A sea waybill is a non-negotiable transport document under which the goods are simply delivered to the named consignee. Both are fast, but the seller loses control of the goods, so payment should be secured beforehand.
Full entry and related terms in the glossary →
Certificate of origin and preferential origin proofs (EUR.1, A.TR, Form A) (C/O)
A document showing the country in which goods were produced or obtained, usually certified by a chamber of commerce. Non-preferential certificates serve anti-dumping, quota and import-ban rules; preferential proofs give reduced or zero duty under free trade agreements – the A.TR movement certificate for industrial goods between the EU and Türkiye, EUR.1 or an origin declaration on the invoice where origin rules are met, Form D in ASEAN, Form E under China’s agreements, and so on. Origin rules vary by product, and false documents bring large duty differences and penalties.
Full entry and related terms in the glossary →
Certificate of analysis (COA)
A document in which the producer or an independent laboratory reports the test results for a specific lot together with the specification limits. It shows the product name, lot number, production date, test method (e.g. ASTM, ISO), measured value and acceptance range. A TDS gives a product’s typical properties; a COA gives the actual values of the lot delivered. Under a letter of credit the COA must be issued by the party and with the content the credit requires.
Full entry and related terms in the glossary →
Safety data sheet (SDS / MSDS)
A document setting out, in 16 standard sections following the GHS, a chemical’s hazards and information on safe handling, storage, transport, personal protective equipment, first aid, firefighting, accidental release and disposal. It is mandatory for hazardous substances under REACH in the EU and similar laws elsewhere, and must be supplied in the recipient’s language. Carriers and customs rely on section 14 for dangerous-goods classification and the UN number.
Full entry and related terms in the glossary →
EN 10204 mill test certificate (2.2, 3.1, 3.2)
The European standard defining types of inspection documents for metallic products – plate, pipe, sections, castings and forgings – used worldwide under the name “mill test certificate” (MTC). Type 2.2 gives the manufacturer’s non-specific test results; Type 3.1 gives chemical and mechanical results specific to the delivered lot, validated by the manufacturer’s independent inspection representative; Type 3.2 additionally includes tests witnessed by the purchaser or an independent body such as a classification society. Pressure vessels, shipbuilding and energy projects usually require 3.1 or 3.2.
Full entry and related terms in the glossary →
Phytosanitary and veterinary health certificates
A phytosanitary certificate is issued under IPPC standards by the exporting country’s official plant-protection organisation after inspection, confirming that plant products – grain, pulses, seeds, timber, wooden pallets – are free of pests and meet the importing country’s requirements. Animal products such as meat, milk powder, fishmeal and gelatin require an official veterinary health certificate instead. Wooden packaging must be heat-treated and stamped under ISPM 15. Missing or non-compliant certificates lead to detention, destruction or re-export at customs.
Full entry and related terms in the glossary →
Export declaration
The electronic declaration filed with customs by the exporter or its broker so that goods can legally leave the country, stating the description, HS code, quantity, value, consignee and destination. The closed export declaration is the official proof of export for VAT zero-rating, export incentives and foreign-exchange rules. Under EXW this duty falls on the foreign buyer, which causes practical problems – which is why FCA is usually more suitable.