Key import documents and what each one proves
Proforma invoice, commercial invoice, packing list, bill of lading, certificate of origin and more.
Import paperwork can look overwhelming, but each document answers a simple question. Knowing which question helps you spot errors early.
| Document | Answers the question… |
|---|---|
| Proforma invoice | What will be sold, at what price and on what terms? Often used to open a letter of credit. |
| Commercial invoice | What was actually sold and for how much? Basis for customs valuation. |
| Packing list | What is in each package, with weights and dimensions? |
| Bill of lading / air waybill | Did the carrier receive the goods, and on what terms will it deliver them? A negotiable bill of lading is also a document of title. |
| Certificate of origin | Where were the goods made? May matter for duty preferences. |
| Insurance certificate | Are the goods insured in transit, for what value and risks? |
| Inspection certificate | Did an inspector confirm quantity and quality before shipment? |
Consistency is everything
Descriptions, quantities, values and HS codes must match across documents. Under a letter of credit, banks check documents strictly against the credit terms; small discrepancies can delay payment and release.
The HS code
The Harmonized System, maintained by the World Customs Organization, classifies goods for customs. National tariffs build on it. Confirm your code with customs or a licensed C&F agent before shipment.
Requirements vary by product and change over time — always check the current rules for your goods.