Import and Export Documentation
The document set
Every entry rests on a commercial invoice, packing list, bill of lading or airway bill, and the entry declaration, plus certificates of origin, licenses, and permits where required. The commercial invoice must support classification, valuation, and origin, so it should show parties, terms of sale, currency, quantities, unit prices, country of origin, and a clear goods description. The bill of lading is a contract of carriage and, when issued to order, a document of title.
Concepts to master
Distinguish the commercial invoice from a pro forma invoice, which is a quotation and not a customs document. Understand certificates of origin and how preferential certificates differ from non-preferential ones. Know the roles of the packing list, arrival notice, and delivery order, and how discrepancies between documents trigger examination or delay.
Traps
Questions often treat a pro forma invoice as acceptable entry documentation. Another trap is assuming the bill of lading proves origin or value - it does neither. Watch for mismatches between the invoice description and the entry line, and for missing endorsements on negotiable bills.
Rule of thumb
Documents must tell one consistent story: the invoice, packing list, and entry should agree on quantity, description, value, and origin. Any inconsistency is a red flag for exam purposes.
Worked example
An invoice shows a unit price of 4.00 for 500 units but the packing list shows 480 units shipped. The broker should resolve the discrepancy with the exporter before filing rather than entering a value that contradicts the shipment record.