📑 Export knowledge • UK documentation • Since 1998

UK export documentation
What documents do I actually need?

Commercial invoice, packing list, export declaration, EORI, certificates of origin, EUR1, carnets, licences. Most exports need far less than people fear — but the few documents that do apply have to be right. This is the plain-English guide to which ones you need, what has to be on them, and where they go wrong.

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🧾Two documents cover almost every export
🌐EORI needed for UK declarations
💻Declarations go through CDS
📅Preparing export paperwork since 1998

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The two documents almost every shipment needs

In 40 years the pattern hasn’t changed: most delays are not caused by the freight, they are caused by paperwork that is missing, vague or guessed at. Two documents sit underneath nearly every export, and getting them right prevents most problems before they start.

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The commercial invoice — the legal basis for the customs value and classification of your goods. It tells customs what the goods are, what they are worth and who is trading them.

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The packing list — what is physically in each package. It is what an officer works from during an inspection, and what your receiver checks against on arrival.

Everything else on this page is situational. These two are not.

Document 1

The commercial invoice, field by field

This is the document that does the most work, and the one most often submitted incomplete. Every field below maps to data the declaration needs.

Field	What it must say
Exporter & consignee	Full legal names and addresses of both parties — not trading names or abbreviations.
EORI numbers	Yours, and the receiver’s where they have one. A GB EORI is “GB” followed by 12 digits.
Invoice number & date	Unique reference and the date of issue.
Description of goods	Plain language, specific enough that an officer could identify the item without opening the box. “Electronics” and “clothing” are not descriptions.
HS commodity code	The code for each line. This is the field that causes the most delay when it is missing or guessed.
Quantity & unit	How many, in what unit of measure.
Unit value & total	Per line and overall, with the currency stated.
Country of origin	Where the goods were made — not where they are being sent from.
Incoterm	The agreed term and the named place, e.g. “CPT Lagos Airport, Incoterms 2020”.
Reason for export	Sale, sample, repair, return, gift, personal effects. This drives how it is treated.

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The HS code is the one people leave off. The commodity code is what the UK export entry and the destination customs authority both work from. Without it the entry cannot be filed cleanly — that means delay here, and an argument about classification and duty at the other end. Guessing is worse than asking.

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Declare a realistic value. Under-declaring to reduce duty is a false economy: customs can re-value the goods, penalties follow, and an under-declared value also caps what you can claim if the shipment is lost.

Document 2

The packing list

The packing list is the practical companion to the invoice. Where the invoice says what the goods are worth, the packing list says where they physically are.

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Package by package: a numbered line for each carton, crate or pallet, with its contents, dimensions, and gross and net weight.

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Number your boxes to match. If box 4 on the list says “books and kitchenware”, the box marked 4 should contain books and kitchenware. This single habit prevents more inspections than anything else we recommend.

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It is what gets used during an examination. A clear list means an officer can verify quickly. A vague one means everything comes out of the box.

Document 3

The export declaration, EORI and CDS

Goods leaving the UK are declared to HMRC electronically. This is usually handled by your forwarder or a customs broker — but it is worth understanding what is happening.

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You need an EORI number. An Economic Operators Registration and Identification number is required for UK customs declarations. A GB EORI is “GB” plus 12 digits, and businesses moving goods to or from Northern Ireland may also need an XI EORI. It is free to apply for and does not take long — but without one, a declaration cannot be processed.

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Declarations go through CDS — the Customs Declaration Service. It replaced the older CHIEF system, which was decommissioned in December 2024, so CDS is now the only route.

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You get an MRN. Once accepted, the system issues a Movement Reference Number, which is how the shipment is tracked through clearance. If someone asks you for “the MRN”, this is it.

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Keep your records. Commercial documents generally need retaining for six years for VAT purposes, and at least four years for customs. Keep the invoice, packing list, declaration reference and transport document together.

Document 4

Proof of origin — and why it can save your customer money

Origin is not where the goods are shipped from. It is where they were produced. Get it right and your customer may pay a reduced or zero rate of duty under a trade agreement; get it wrong and they pay full rates, or worse.

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Certificate of Origin. A formal document certifying where goods were produced, issued in the UK by chambers of commerce. Some destinations — particularly in the Middle East and parts of Africa — require one as standard, sometimes with further legalisation.

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EUR1 movement certificate. Used to claim preferential duty rates under certain trade agreements. Whether an EUR1 applies, or a statement of origin on the invoice is used instead, depends on the specific agreement with that country.

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Statement on origin. Under several modern agreements the exporter declares origin in wording added directly to the commercial invoice, rather than obtaining a separate certificate. Regular exporters can often be authorised to do this routinely, which removes days from the process.

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Don’t claim preference you can’t evidence. Origin claims can be audited after the event, and the exporter has to be able to prove the goods met the rules. If you are unsure whether your goods qualify, say so rather than ticking the box.

Document 5

Temporary exports and the ATA Carnet

If goods are going out and coming back — exhibition stands, trade show samples, professional equipment, instruments, tools, items going abroad for repair — you may not want to pay import duty at the far end for something that isn’t staying there.

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An ATA Carnet is an international customs document that lets goods travel temporarily into participating countries without paying duty or import taxes, then return. In the UK they are issued by chambers of commerce.

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It has to be arranged before you travel or ship. A carnet cannot be applied retrospectively, and everything on it must come back — if an item is sold or left behind, duty becomes payable against the carnet.

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Returned goods relief is the other side of this: goods exported and then brought back to the UK can often return without duty, provided you can evidence they are the same goods. Keep the original export paperwork.

Document 6

Licences, controls and dangerous goods

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Export licences. Some goods cannot leave the UK without one — military and dual-use items, certain technology and software, some chemicals, and goods heading to sanctioned destinations. Dual-use catches people out: it means civilian goods with a potential military application, and it covers more than most exporters expect.

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Dangerous goods declaration. If your shipment contains regulated goods, a Shipper’s Declaration signed by someone with current dangerous-goods training is required. See our dangerous goods guide — and note that batteries, aerosols and paint are all in scope.

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Product-specific certificates. Food, plants, timber, animal products and some cosmetics attract their own health, phytosanitary or conformity certificates depending on destination. These are destination-driven, so tell us where it is going early.

Personal effects

What’s different if you’re not a business

If you are moving home or sending belongings rather than selling goods, the paperwork is lighter — but it is not nothing, and the principles are the same.

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An itemised inventory replaces the commercial invoice. A numbered list of what is in each box, with honest second-hand values rather than what you originally paid.

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Proof of the move. Most countries offer duty relief for genuine relocations, and each has its own evidence requirements — a visa, residence permit, or proof you have lived abroad for a qualifying period. Our destination guides cover what each country asks for.

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Value honestly, both ways. Inflating values invites duty; deflating them caps your cover if something goes missing. Realistic used values are what you want.

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The same rules on restricted goods apply. Being a private sender does not exempt you from dangerous goods rules or prohibited item lists.

From 40 years on the counter

What actually goes wrong

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No HS code on the invoice. The most common single omission, and entirely avoidable.

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Descriptions that describe nothing. “Spare parts”, “samples”, “gifts”, “personal items”. Each one is an invitation to open the box.

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Misdeclaration. New goods described as used, commercial goods described as gifts, regulated goods described as anything else. This is the fastest way to turn a routine shipment into a seizure.

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Paperwork that doesn’t match the boxes. If the list says twelve cartons and eleven arrive, or box 7 contains something not on the list, everything stops until it is resolved.

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Leaving it to the last minute. Certificates of origin, licences and carnets all take time to obtain. They cannot be produced while a lorry waits.

Common questions

Your questions answered

What documents do I need to export from the UK? +

Almost every export needs a commercial invoice and a packing list. Goods leaving the UK are also declared to HMRC electronically through CDS, which requires an EORI number. Beyond that it depends on the goods and destination - a certificate of origin, EUR1, export licence, ATA carnet or dangerous goods declaration may apply.

What is an EORI number and do I need one? +

An Economic Operators Registration and Identification number is required for UK customs declarations. A GB EORI is 'GB' followed by 12 digits. It is free to apply for, and without one a declaration cannot be processed.

What is CDS? +

The Customs Declaration Service, HMRC's electronic platform for customs declarations. It replaced the older CHIEF system, which was decommissioned in December 2024, so CDS is now the only route. Once a declaration is accepted it generates a Movement Reference Number (MRN).

Why does my commercial invoice need an HS code? +

The commodity code is what the UK export entry and the destination customs authority both work from. Without it, or with a guessed one, the entry cannot be filed cleanly - which causes delay in the UK and disputes over classification and duty at the destination.

What is the difference between a certificate of origin and an EUR1? +

A certificate of origin certifies where goods were produced and is issued in the UK by chambers of commerce; some destinations require one as standard. An EUR1 is a movement certificate used to claim preferential duty rates under certain trade agreements. Under some modern agreements a statement of origin on the invoice is used instead.

What is an ATA Carnet? +

An international customs document allowing goods to enter participating countries temporarily without paying import duty, then return - used for exhibitions, trade shows, samples, professional equipment and repairs. It must be arranged before the goods travel and everything on it must come back.

Do I need all this if I am just sending personal belongings? +

No. For personal effects an itemised inventory with honest second-hand values replaces the commercial invoice, plus evidence of your move if you are claiming relocation relief. Dangerous goods and prohibited item rules still apply.

How long should I keep export records? +

Generally six years for VAT purposes and at least four years for customs. Keep the invoice, packing list, declaration reference and transport document together.

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Lak Kharod, Director

Excess Luggage Co. • 40 years in the freight industry • MetEx House, Hounslow, next to Heathrow

“Missing HS codes on commercial invoices, misdeclaration and incorrect packing — that is what causes most of the trouble. Most people have never exported before and think you put it in the box and send it. Send us your invoice and packing list before the goods move and we will tell you what is missing.” Call 0800 096 38 39.

UK export documentationWhat documents do I actually need?