Import and Export Documentation
Import and export documentation tests whether you can identify the document that proves each declaration element and spot inconsistencies before lodgement. The exam focuses on commercial versus regulatory documents, Incoterms, origin evidence and record retention.
Document set
- Commercial invoice: seller, buyer, goods description, quantity, unit price, currency, Incoterm and adjustments.
- Packing list: packages, weights and marks.
- Transport document: bill of lading, airway bill or CMR; negotiability and consignee matter.
- Certificate of origin or origin declaration; import or export licence; health, phytosanitary, CITES or product-safety certificates.
- Insurance certificate and payment evidence for related-party or valuation queries.
Consistency
The invoice, transport document and declaration must agree on quantity, marks, parties and terms. Incoterms allocate costs and risk but do not replace valuation rules: a CIF invoice includes freight and insurance, an FOB invoice does not. The declarant remains responsible even when an agent files.
Worked example
An invoice shows FOB 20,000 and the bill of lading shows freight prepaid 1,200. The declaration is on a CIF basis but states 20,000. The declared value is inconsistent because freight must be added. The origin certificate also names a different consignee, so preference should not be granted until corrected.
Traps
Treating a proforma invoice as the customs invoice; assuming a certificate of origin is conclusive; using an Incoterm as the valuation basis; missing licence requirements; not retaining records.