Shipping documents overview

Core commercial and transport documents

• Commercial invoiceUsually identifies the seller and buyer, goods, quantities, value and currency, country of origin, terms of sale and other data needed for customs. For Canadian imports, use current CBSA requirements rather than an old saved template.
• Packing listBreaks the shipment into packages or handling units, with marks, counts, contents, weights and dimensions. It should reconcile with the physical freight and invoice.
• Bill of lading, air waybill or carrier waybillRecords transport details and instructions for the relevant mode. The carrier, forwarder and shipper each supply or verify different data; review names, addresses, piece counts and handling instructions before issue.

Customs and regulatory documents

• Commercial Accounting Declaration and CARM dataCARM is the CBSA system of record for commercial import accounting. Importers and their customs brokers should confirm account, security, release and accounting responsibilities.
• Proof or certification of originA claim for preferential tariff treatment must be supported by the form or minimum data required by the applicable agreement. A country-of-origin statement alone is not automatically sufficient for every claim.
• Export declaration and proof of reportMany exports from Canada must be reported through the Canadian Export Reporting System. Exceptions and filing deadlines depend on destination, value and whether goods are restricted.
• Permits, licences and certificatesControlled goods and CFIA-regulated food, plant and animal products can require authorization or certificates in addition to ordinary freight documents.
• Dangerous-goods shipping documentWhen the Transportation of Dangerous Goods Regulations apply, the consignor is responsible for preparing the required document before the carrier takes possession, subject to any applicable exemption.

Confirm who does what

• Seller or shipperCommonly supplies accurate product, value, origin, packing and export information.
• ImporterRemains responsible for import declarations and records even when authorizing a customs broker to transact on its behalf.
• Customs brokerMay prepare release and accounting submissions when properly authorized, using information supplied by the importer and other parties.
• Forwarder and carrierCoordinate transport data and issue or transmit mode-specific transport documents, but cannot correct unknown product facts.

Before the freight moves

1. Match company names, addresses and reference numbers across documents.
2. Reconcile package counts, gross and net weights, dimensions and marks with the physical freight.
3. Use a specific product description and confirm the HS classification with the responsible customs party.
4. Confirm value, currency, country of origin and the basis for any preferential tariff claim.
5. Check permits, dangerous-goods requirements and destination-country rules before tender.
6. Keep final documents and proof of filing according to the applicable record-retention rules.