Selling or buying goods across borders involves more paperwork than a domestic sale. The right trade documents keep your goods moving through customs, ensure you get paid, and prove what was shipped. Since the UK left the EU, even EU trade now requires customs formalities. Here is a plain-English guide for businesses in England and Wales.
Before you start: your EORI number
To move goods into or out of Great Britain, a business needs an EORI number (Economic Operators Registration and Identification), starting GB. You may need additional EORI numbers for moving goods to/from Northern Ireland or for EU customs. Register with HMRC before your first shipment.
The core commercial documents
- Commercial invoice, the seller's bill, describing the goods, quantities, prices, currency, parties, and terms of sale. Customs use it to assess duty and VAT, so it must be accurate.
- Packing list, details how the goods are packed: number and type of packages, contents, and weights/dimensions. It should match the invoice.
- Weight list, a focused record of net and gross weights, used for freight, load planning and customs.
Transport and delivery documents
- Bill of lading (sea) or air waybill (air), the transport document issued by the carrier. A bill of lading may also operate as a document of title, but delivery rights belong to the named consignee or lawful holder of the bill (depending on its terms and any valid endorsement or transfer), not to any person who merely holds a copy. This is important where payment and delivery are linked.
- CMR note, for international road carriage.
- Incoterms®, not a document as such, but the agreed delivery term (e.g. EXW, FOB, CIF, DAP) that allocates costs, risk and responsibilities between buyer and seller. State the Incoterm clearly on your contract and invoice.
Customs documents
- Customs declarations, import and export declarations must be made for goods crossing the border (often via a freight forwarder or customs agent).
- Commodity (HS) codes, classify the goods to determine duty rates.
- Certificate of origin, supports a claim for preferential tariff treatment under a trade agreement (preferential origin), but only if the goods satisfy the applicable rules of origin in that agreement (which may require goods to be wholly obtained or sufficiently processed); origin for customs purposes is determined by customs origin rules, not simply by where the goods were manufactured.
- Licences, some goods (e.g. dual-use, military, certain foods, chemicals) need an export or import licence.
Payment and finance documents
- Bill of exchange, a written order to pay a sum on demand or at a future date; used in trade finance.
- Letter of credit (documentary credit), a bank guarantees payment to the seller provided specified documents are presented. It reduces the risk of non-payment but requires exact document compliance.
- Insurance certificate, evidences cargo insurance (who insures depends on the Incoterm).
Practical tips
- Consistency is key, the invoice, packing list, weight list and transport documents should all match; discrepancies cause customs delays.
- Use a freight forwarder/customs agent if you are new to customs declarations.
- Check duty, VAT and origin rules for each destination, and whether a trade agreement gives preferential rates.
- Keep records, customs and tax authorities can ask for them later.
Key takeaways
- Get a GB EORI number before trading goods across the border.
- Core documents: commercial invoice, packing list, weight list, plus the right transport document (bill of lading/air waybill) and agreed Incoterms®.
- Customs needs declarations, HS codes, and often a certificate of origin and any required licences.
- For payment, consider a letter of credit or bill of exchange, and ensure cargo insurance, keep all documents consistent.
Sources
- HMRC guidance on EORI numbers, customs declarations, commodity codes and import/export VAT and duty
- International Chamber of Commerce Incoterms® rules; documentary credits (UCP) and bills of exchange (Bills of Exchange Act 1882)
- Carriage documents (bills of lading; air waybills; CMR for road) and certificates of origin
--- This article is general information about the law of England & Wales as at 2026, not legal advice. For advice on your circumstances, consult a qualified solicitor or customs specialist.