Guides / Export documents · Updated 30 September 2026

Export documents: commercial invoice, packing list, origin and proof of export

Behind every UK export declaration is a set of commercial documents. Here is what the invoice, packing list, proof of origin and export evidence each do, and who relies on them.

Why the paperwork matters more than the declaration

An export declaration is a data submission. The figures in it – what the goods are, how many, what they are worth, where they are going – have to come from somewhere, and that somewhere is your commercial paperwork. GOV.UK tells exporters to make an export declaration and get goods cleared by UK customs before they leave the UK, either themselves or through a customs agent. Whoever files it, the agent will ask for the same documents. If those documents are incomplete or contradict each other, it shows up at the border, in your VAT records or at your buyer's customs office.

This guide covers the four documents that most often sit behind a UK export: the commercial invoice, the packing list, proof of origin and evidence of export. It explains what each one is for and who relies on it.

The commercial invoice

The commercial invoice is the document customs relies on most. GOV.UK's export guidance says the value on it should be the selling price or the market value, with freight and insurance shown separately. It also says the completed invoice, and any licences or certificates, must travel with the goods.

A usable invoice identifies:

• the seller/exporter and the buyer/consignee, including the exporter's EORI number (GOV.UK says one starting with GB for exports from Great Britain, or XI for Northern Ireland)
• a clear description of each line of goods, with quantities
• the value of each line and the currency
• freight and insurance, shown separately
• the destination country

The description matters more than most exporters expect. It is what the agent uses to pick a commodity code, and it is what the buyer's customs office uses to check that code. Descriptions like "parts" or "samples" slow things down on both sides of the border.

The packing list

If the invoice says what was sold, the packing list says what is physically in the load. It breaks the consignment into packages: how many there are, what is in each, and the weights and dimensions. Customs officers use it to find and check a specific item without unloading everything. Hauliers and forwarders use it to plan the load. The consignee uses it to check what arrived.

The packing list must agree with the invoice: the same goods, the same quantities and the same document references. For practical detail on fields and layout, see this breakdown of what a good export packing list should contain.

A packing list is more than a logistics document. GOV.UK lists it as one of the commercial documents that can carry an origin declaration (see below).

Proof of origin

Origin decides whether your buyer can pay a reduced or zero rate of duty under a trade agreement. GOV.UK's export guidance says you may need proof of origin if you export to a country where your goods get a reduced or zero rate of duty. The guidance on proof of origin says exporters trading with a country that has a trade agreement with the UK should provide it, so that the recipient can claim preference.

GOV.UK describes these main proofs of origin:

If there is not enough space for the origin declaration, GOV.UK allows continuation paper. The original document and the continuation paper must clearly refer to each other.

Evidence of export

This last document protects you rather than the buyer. HMRC's VAT Notice 703 says that to zero-rate an export you must obtain and keep evidence of supply and evidence of export, either official or commercial. The normal time limit is 3 months from the time of supply. For goods processed or incorporated into other goods before export, the limit is 6 months.

The commercial transport evidence Notice 703 accepts includes:

• authenticated sea waybills or air waybills
• bills of lading
• certificates of shipment containing full details of the consignment
• CMR international consignment notes, fully completed by the consignor, the haulier and the receiving consignee

The notice says the evidence must identify the supplier, the consignor, the customer, an accurate description of the goods including quantities, an accurate value, the export destination and the mode of transport. It warns that vague or contradictory descriptions of goods, quantities or values are not acceptable. So the invoice, packing list and transport document must describe the goods in the same way.

How the documents fit together

A simple way to think about it:

• Invoice – what was sold, to whom, and for how much. It feeds the value and description in the declaration.
• Packing list – what is physically in the load, and where.
• Proof of origin – whether the buyer can claim preferential duty.
• Export evidence – proof the goods left the UK, which supports your VAT zero-rating.

If goods move under transit, for example a T1 movement from the UK to the EU, the same invoice and packing list data usually feed the transit declaration as well. Getting them right once saves correcting them twice.

Record keeping

GOV.UK says you must keep commercial invoices and any customs paperwork. VAT-registered businesses must also record exports in their VAT accounts, even when the exports are zero-rated. Keep the full set together for each shipment: invoice, packing list, origin statement, transport document and the declaration reference. That way you can answer an HMRC query, or a question from the buyer's customs, quickly.

If you are still deciding whether to file declarations yourself or appoint someone, our guide do you need a customs broker? explains the trade-offs.

Related guides

• How a Polish business imports goods from a UK supplier

• Importing furniture from Poland to the UK: a business guide

• Selling used machinery from the UK to Poland: customs, VAT and CE marking

Sources

• Export goods from the UK: step by step (GOV.UK)
• Get proof of origin for your goods (GOV.UK)
• VAT on goods exported from the UK (VAT Notice 703) (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.