Commercial guide
What each shipping document is for, who issues it, and the one rule that prevents most delays: every document must agree with the others and with the order.
AI renderIn short
An apparel export shipment is moved by a small set of documents: the commercial invoice, the packing list, the transport document (bill of lading for sea freight), the export declaration, and, where required, a certificate of origin, insurance certificate or inspection certificate. They must agree with each other and with the purchase order. Requirements differ by country and shipment, so confirm them with the customs authority or a broker.
7 min read
Written by the AHM International product development team
Updated October 2026. Every worked figure is checked by automated tests.
The documents and what each does
The usual set for a sea shipment of garments. Which are required, and in what form, depends on the countries, the contract and any letter of credit.
| Document | Issued by | What it is for | Must match |
|---|---|---|---|
| Commercial invoice | Seller | States what was sold, to whom, at what price and on what terms. Customs uses it to assess duty | The purchase order, the packing list and the contract terms |
| Packing list | Seller | Lists the contents of each carton or pallet: quantities by style, colour and size, and weights and dimensions | The invoice and the actual cartons |
| Bill of lading (sea) or air waybill | Carrier or its agent | The contract of carriage and a receipt for the goods. A bill of lading can also be a document of title | The invoice and packing list on description, quantity and parties |
| Export declaration | Seller or its customs agent, to the exporting country's customs | Declares the goods for export and records the shipment with the authority | The invoice and the goods actually shipped |
| Certificate of origin | A recognised issuing body, where required | Certifies where the goods were made. Needed for some preferential duty arrangements and by some importers | The origin stated on the invoice |
| Insurance certificate | Insurer or its agent | Evidence of cargo insurance. Required when the seller insures, for example under CIF | The goods, the value and the voyage |
| Inspection or test certificate | Inspection body or laboratory, where agreed | Evidence of a pre-shipment inspection or a test result the contract requires | The order and the lot shipped |
The one rule: documents must agree
Most delays at customs, and most payment problems under a letter of credit, come from documents that disagree: a different quantity on the invoice and the packing list, a description that does not match, a consignee spelled two ways. Under a letter of credit the documents must comply with its terms exactly, so a small discrepancy can mean a refused payment. Prepare the documents from one data sheet.
What to put on the commercial invoice
- Parties
- The seller and the buyer, each with full legal name and address, and the consignee if different.
- Order references
- The purchase order number, the invoice number and date.
- Goods
- A clear description for each style, the fibre composition, the quantity and the unit price, and the total.
- Terms
- The Incoterms rule, the edition and the named place, and the currency and payment terms.
- Classification
- The Harmonized System (HS) code where used. The first six digits are international and countries add their own digits after that.
- Origin and packing
- The country of origin and the number of cartons and gross and net weights.
Classifying garments: the HS code
The Harmonized System, maintained by the World Customs Organization, is the international coding of goods used by customs worldwide. Garments fall mainly in two chapters: Chapter 61 covers apparel that is knitted or crocheted, and Chapter 62 covers apparel that is not. The right heading depends on the construction and the garment, and importing countries extend the code beyond six digits and attach their own duty rates.
A wrong code can mean a wrong duty, a delayed shipment or a penalty, so the classification is agreed with the customs broker or checked with the authority, not copied from an earlier shipment of a different garment.
From packed goods to shipped
- 01
Confirm the order and the terms
The purchase order, the Incoterms rule and any letter of credit conditions, in writing.
- 02
Finalise the packing data
Cartons, quantities by size and colour, and weights and dimensions, in one data sheet.
- 03
Prepare the invoice and packing list
From that one sheet, so they cannot disagree.
- 04
Book and hand over
The buyer's forwarder or the seller's arrangement, according to the Incoterms rule.
- 05
File the export declaration
With the exporting country's customs, and keep the evidence of export.
- 06
Send the originals as agreed
The transport document and certificates to the buyer or the bank, in the form and number the contract states.
What this guide does not cover
It does not state which documents or duties apply to any country. Requirements change and differ by product, route and trade agreement. Check with the customs authority of the importing and exporting countries, or a licensed customs broker.
Work the numbers
Try it on your own fabric.
Related questions
The invoice states the sale and its price and is used to assess duty. The packing list lists what is in each carton, by style, colour and size, with weights and dimensions, and is used to check and handle the cargo.
The carrier's contract of carriage and receipt for sea cargo. A negotiable bill of lading is also a document of title to the goods.
Only where the importing country, a trade agreement or the buyer requires it. Ask the buyer and the customs authority; it is not needed for every shipment.
A standard international code for classifying goods, used by customs worldwide. The first six digits are shared and countries add more. Apparel is mostly in Chapters 61 and 62.
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