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Export Documentation

Exporting from the UK involves more paperwork than most business owners expect the first time they do it. The good news is that once you understand which documents are required and why, the process becomes straightforward. The bad news is that errors — missing fields, incorrect values, wrong format — can cause delays at the border, refused entry, or problems for your customer trying to clear the goods.

This guide covers the core documents UK exporters need, what each one must contain, and which ones you can produce yourself versus those that require a third party.

The Commercial Invoice

The commercial invoice is the foundation of every export shipment. Customs authorities in the destination country use it to assess the value of the goods and calculate any applicable duties and taxes. It is not the same as a standard sales invoice — it must contain specific information.

A compliant commercial invoice should include: the full names and addresses of both seller and buyer; the date; a unique invoice number; a detailed description of the goods (not just a product name — include material, use, specification); the commodity or HS code; country of origin; quantity; unit price; total value; currency; Incoterms; and any relevant reference numbers such as a purchase order.

Self-generated: Yes. You produce this yourself, typically on headed paper or from your accounting system.

The Packing List

The packing list accompanies the commercial invoice and provides a physical description of the shipment: how many boxes or pallets, the gross and net weight of each, and the dimensions. Customs officers and the receiving party use it to verify the physical shipment against the invoice.

It doesn't include pricing — that's on the invoice. It just describes what's in each package. For mixed consignments with multiple line items, a detailed packing list is essential.

Self-generated: Yes. You produce this alongside the commercial invoice.

Bill of Lading vs Airway Bill

These are the transport documents that accompany your goods and serve as a contract between you and the carrier. Which one you need depends on how the goods are being shipped.

A Bill of Lading (B/L) is used for sea freight. It is a legal document of title — meaning whoever holds the original can claim the goods. Straight bills of lading name a specific consignee; negotiable (order) bills can be transferred. For most standard commercial shipments, a straight B/L is used.

An Airway Bill (AWB) is used for air freight. Unlike a B/L, it is a non-negotiable transport document and does not confer title. The goods are released to the named consignee automatically on arrival.

Self-generated: No. These are issued by your freight forwarder or carrier.

Supplier Declaration of Origin

A supplier declaration (sometimes called a statement on origin) is a declaration made by the exporter on the commercial invoice — or on a separate document — stating that the goods originate in the UK. It allows the importer in the destination country to potentially claim preferential duty rates under a UK trade agreement.

Under the UK–EU Trade and Cooperation Agreement (TCA), UK exporters can use a statement on origin for shipments up to £6,000 without being a Registered Exporter (REX). Above £6,000, you must be registered as a REX to use a statement on origin for EU-bound goods.

The correct wording is specified in the relevant trade agreement. You cannot write your own version — the language must match exactly. The goods must genuinely meet the relevant rules of origin for the declaration to be valid.

Self-generated: Yes, subject to REX registration for higher-value shipments. You add it to the commercial invoice.

Formal Certificate of Origin

A formal certificate of origin is a separate document, certified and stamped by an authorised body — typically your local Chamber of Commerce. It is required by some destination countries as a condition of import, and for certain trade agreement preferential claims where a supplier declaration is not accepted.

The certificate states where the goods were manufactured, not just shipped from. You apply to your Chamber of Commerce, providing supporting documents such as the commercial invoice, proof of UK manufacture, and sometimes a completed application form describing how the goods qualify.

Self-generated: No. A formal certificate of origin must be issued by a Chamber of Commerce or other authorised body. You cannot produce it yourself.

EUR1 Movement Certificate

The EUR1 is a specific origin document used for trade between the UK and EU under the TCA, as well as under some other UK trade agreements. Like a formal certificate of origin, it needs to be certified — either by HMRC or in some cases by the exporter themselves if authorised.

In practice, for most standard UK-EU trade the statement on origin has largely replaced the EUR1 as it is simpler to use. However, some importers or destination country customs authorities may still request an EUR1, so it is worth knowing it exists.

Self-generated: Partially. The form is completed by the exporter but must be endorsed by HMRC or an authorised body in most cases.

Getting the Documents Right First Time

The most common errors are missing fields on the commercial invoice, vague goods descriptions, incorrect commodity codes, and mismatched values between documents. Any of these can cause customs delays or rejection at the border — costing you time, damaging your customer relationship, and potentially triggering a customs examination.