Customs documentation, documentation of origin, proof of origin – as an importer or exporter you have a particular responsibility to submit accurate documentation.

Note that as an importer or exporter you have a particular responsibility to submit accurate documentation. This includes assisting with the correct information about the consignment, for example documentation of origin.

 

Inadequate documentation can

  • delay the consignment

  • stop the consignment

  • provide the wrong basis for tax calculation
     

Documentation requirements

  • invoice with specified content

  • proforma invoice

    • a proforma invoice should reflect the goods’ true value

    • used if the receiver is not paying for the goods, for example samples or gifts