Documents
A customs file is ultimately a stack of documents that have to match each other. Invoice, packing list, transport document, certificate: every field that deviates is a reason for a control. Here you find, per document, what belongs on it and why.
- Bill of ladingA bill of lading is the ocean carrier's transport document. It proves the cargo and the contract of carriage, and if it is an original, who may claim the goods. In Dutch law that instrument is called a cognossement.
- CMR consignment noteThe CMR consignment note is the standard transport document for international road haulage under the CMR Convention. It proves the contract of carriage and the handover of the cargo, but it is not a document of title.
- CognossementA cognossement is the Dutch legal term for the sea transport document that records receipt, the contract of carriage and, on an original, the right to delivery. Internationally it is called a bill of lading.
- InvoiceThe commercial invoice is the leading document for the import declaration. You take the goods code, the customs value and the origin from it. Without an invoice or an equivalent statement of value you cannot declare in DMS.
- Packing listA packing list is the specification of what is in a shipment: packages, marks, net weight and gross weight per line. For Customs it is the check sheet next to the invoice and the transport document.
- Proforma invoiceA proforma invoice is a statement of value without a payment obligation. You use it when goods cross the border without a sale, because Customs still needs a customs value on import.
Frequently asked questions about documents
Which documents do you need for a customs declaration?
For an import declaration you need at least a commercial invoice, a packing list and a transport document. Depending on the product, a proof of origin, an inspection certificate or an authorisation is added to that.
What has to be on a commercial invoice for customs?
The commercial invoice states the seller and buyer with address and VAT or EORI number, a clear description of the goods, quantity and weight, the unit price and the currency, the Incoterm with place, and the country of origin.
What is the difference between a commercial invoice and a proforma invoice?
A commercial invoice is the actual payment obligation from a sale. A proforma invoice is a statement of value without a payment obligation and is what you use for samples, returns or free-of-charge deliveries, where customs still needs a value.
What is a Bill of Lading?
A Bill of Lading is the transport document for sea freight and at the same time a document of title: whoever holds the original document can claim the cargo. That makes it different from a CMR or an air waybill, which are only evidence of carriage.
How long do you have to keep customs documents?
In the Netherlands you keep customs documents for seven years, in line with the tax retention obligation. Customs can recover duty within three years, but with an authorisation or an ongoing investigation a longer period can apply.