Proforma, Commercial Invoice, Packing List, Bill of Lading: Import Documents Explained (2026)

Some links on this page are affiliate links. We may earn a commission at no extra cost to you. It never changes our ranking. How we make money

Figures last checked: 31/10/2026.

Many customs holds have nothing to do with the goods. They are about the paper. Import documents from China, the proforma invoice, commercial invoice, packing list and bill of lading, plus the right certificates, must tell exactly the same story. One different carton count or a shortened company name is enough to stop a container.

This guide explains each document an importer from China needs, what it must contain, when it is issued, and the one rule that prevents most rejections: every document must match the others. It covers buyers in the Gulf, Saudi Arabia, Egypt, Morocco, Europe, the UK and the USA.

Short answer: To import from China you need a commercial invoice, a packing list and a bill of lading for every sea shipment, usually a certificate of origin, and an insurance certificate under CIF or CIP. Your country may add SABER, ACID, ISF or EORI. All import documents must show identical names, quantities and values.

In 30 seconds

• Core set for every sea shipment: commercial invoice, packing list, bill of lading, certificate of origin, plus insurance under CIF or CIP.

• Your destination adds a layer: SABER in Saudi Arabia, ACID in Egypt, ISF in the USA, EORI and CE/UKCA in Europe, invoice attestation in the UAE.

• The consistency rule: names, descriptions, HS codes, quantities, weights and values must agree across all documents.

• Check drafts before loading: fixing a draft is free; fixing an issued bill of lading is not.

In this guide: Quick answer · When each import document is issued · What is a proforma invoice, and is it the same a · What must a commercial invoice contain · Packing list vs commercial invoice · Bill of lading explained · Do you need a certificate of origin from China · How to prepare import documents step by step · The consistency rule · Worked examples by order size · By region · Common rejection reasons and mistakes to avoid · How long to keep import documents · Import documents checklist · Key takeaways

Quick answer: which import documents do you need from China?

The scorecard ranks documents by impact. A mistake on the commercial invoice, packing list, bill of lading or your country layer can stop the container at the port. A weak proforma or contract does not block customs, but it leaves you unprotected if the goods are wrong.

Who this guide is for, and who it is not for

• For: small importers and founders buying full or shared containers (FCL or LCL) from Chinese factories or trading companies, who want to check the supplier's paperwork before paying the balance.

• For: Amazon and e-commerce sellers who ship by sea to their own warehouse or a 3PL and need to brief a customs broker.

• Not for: small parcels sent by courier (DHL, FedEx, UPS). The courier usually arranges clearance with its own simplified paperwork. Note that the USA has suspended duty-free de minimis treatment for goods from all countries since 29/08/2025 (CBP), so even small US parcels now go through an entry.

• Not for: controlled goods such as medicines, food, weapons or dual-use items. They need licences beyond this guide; talk to a specialist broker first.

Start with the core set, then add your country's layer. If you are unsure which Incoterm puts insurance on the seller, read Incoterms explained: FOB, CIF, DDP.

When each import document is issued: the timeline

Documents arrive in three waves. The order papers come first, the shipping set is prepared while the goods are packed, and the bill of lading only exists after the vessel sails.

1. Proforma invoice and contract. You pay the deposit against these. Banks and some import-licence systems use the PI.

2. Product tests and certificates. Start early: ask the lab or certification body for its lead time before you confirm a shipping date.

3. Commercial invoice and packing list. Issued when goods are packed. Ask for drafts.

4. Certificate of origin and insurance. Applied for before loading.

5. Bill of lading. Issued after the ship leaves the port of loading (Maersk). You pay the balance, then receive originals or a release.

What is a proforma invoice, and is it the same as a sales contract?

The proforma invoice is a quote in invoice form. It should show the supplier's legal name, your legal name, product description and model, quantity, unit price, currency, Incoterm with a named place, payment terms, delivery time, bank details and a validity date. It is not a demand for payment and not a customs document, but your bank may need it to open a letter of credit or register an import file.

The sales contract adds what the PI leaves out: detailed specifications, quality standard, inspection rights, packing, labelling, penalties for delay and how disputes are settled. Before paying a deposit, check the supplier itself with our supplier verification checklist, and pay only to the company account named on the contract (how to pay a Chinese supplier).

Proforma invoice vs commercial invoice: what changes?

The two look alike, which is why buyers mix them up. The proforma is a promise: it shows what the supplier offers to ship, before production. The commercial invoice is a record: it shows what was actually shipped, at the price actually paid, and it is the one customs uses. If the factory ships 2,380 pieces instead of 2,400, the commercial invoice must say 2,380, even if the proforma said 2,400.

Ask for the proforma number on the commercial invoice ("Ref. PI-…") so your bank and broker can link the two, and confirm any price or quantity change in writing.

What must a commercial invoice contain?

The commercial invoice is the document customs reads first: duty is calculated on it. US rules are a good reference list. 19 CFR 141.86 requires the port of entry, the parties and date of sale, a detailed description with grade or quality and marks, quantities, the purchase price per item in the sale currency, itemised charges such as freight, insurance and packing, the country of origin, and any assists; the invoice must be in English or come with a translation (eCFR).

• Description: "spare parts" or "accessories" is not enough. Name the product, material, size and model.

• HS code: the Harmonized System uses six-digit codes shared by more than 200 countries and economies (WCO). The supplier's Chinese export code and your import code should agree on those six digits; your national tariff adds more, so your broker confirms the final code.

• Value: the real price paid. Under-invoicing is customs fraud, and it also leaves the cargo underinsured, because CIF and CIP cover is calculated on the invoice value.

Packing list vs commercial invoice: what is the difference?

The packing list carries no prices. It proves the physical shipment: carton numbers, pieces per carton, net and gross weight, dimensions, total volume (CBM), container and seal numbers, and the shipping marks. Customs uses it to choose which cartons to open, and the warehouse uses it to receive the goods.

The totals must agree with the invoice (pieces) and with the bill of lading (cartons, gross weight, volume). A gap of a few kilos is usually explained; a gap of 50 pieces is a red flag.

The simple way to remember the difference: the commercial invoice answers "what is it worth?", the packing list answers "where is it and how heavy is it?". Customs needs both because duty is charged on value, while inspection is planned on cartons and weight. For mixed orders, ask the supplier to list each model on its own line on both documents, in the same order, so an officer can tick them off one by one.

Bill of lading explained: original, telex release or sea waybill?

The ocean bill of lading is a receipt for the cargo, the contract of carriage and, in its original form, a document of title: whoever holds it can claim the goods (Maersk). Originals usually come as a set of three (Maersk FAQ).

There are three ways to get the cargo released. A sea waybill is not a document of title: the named consignee collects without presenting anything. A telex release is not a separate type of B/L: the originals are surrendered at origin and the line is told electronically to release the cargo (Maersk).

Suppliers normally hold the originals until the balance is paid. With a trusted supplier and a short route, a telex release saves courier time; under a letter of credit, the bank will usually require full-set originals.

Air waybill vs bill of lading: what changes for air freight?

If you fly the goods instead, the bill of lading is replaced by an air waybill (AWB). IATA describes it as the contract of carriage between the shipper and the airline, and its electronic version, the e-AWB, removes the need for paper (IATA). The big difference for a buyer: an air waybill is non-negotiable and is not a document of title (DHL). The airline releases the goods to the consignee named on it, so, like a sea waybill, it gives the supplier no paper to hold until you pay. Agree the payment terms with that in mind. The invoice, packing list and country layer stay the same; Egypt, for example, has applied ACI to air freight since 01/01/2026 (indicative, AEB; confirm with your forwarder).

Do you need a certificate of origin from China?

Certificate of origin. In China, origin certificates come from China Customs, which took over the former AQSIQ origin work in the 2018 reform, or from CCPIT, under customs supervision (WCO News). Both run online application systems (China Briefing). A preferential form only helps if your country has a trade agreement with China. China's Ministry of Commerce still lists the agreement with the Gulf Cooperation Council as "under negotiation" (MOFCOM; Muscat Daily, March 2026), and its list of signed agreements includes none of the EU, the UK, the USA, Egypt, Morocco, Tunisia or Jordan. So most readers need a standard (non-preferential) certificate. Ask your broker before paying for a preferential one.

Conformity and product certification. This depends on the product and the market:

• Saudi Arabia (SABER): regulated products need a product certificate, valid 12 months, plus a shipment certificate for every consignment; a shipment without one must be re-exported (QIMA; trade.gov).

• EU: the manufacturer keeps the EU declaration of conformity and technical documentation for at least 10 years (Your Europe). As importer, you must also keep a copy of the declaration for 10 years and make sure the technical file can be shown to authorities on request (for example Directive 2014/35/EU, Article 8).

• UK: Great Britain continues to recognise CE marking, alongside or instead of UKCA, where the product rules allow it (GOV.UK); medical devices follow their own rules (Osborne Clarke).

• USA: since 08/07/2026, certificate data (GCC or CPC) for products under a CPSC rule must be eFiled at entry; goods entered from a foreign trade zone follow from 08/01/2027 (Federal Register; Foley). Radio and electronic devices need FCC authorisation (FCC).

If you buy through a trading company abroad, the buyer name on every certificate must be that company; see Hong Kong vs Dubai vs US LLC for importers. A pre-shipment inspection is the moment to check that the products match these certificates.

Insurance certificate. Under CIF, the seller must insure at least to Institute Cargo Clauses (C), for at least 110.00% of the invoice value (Trade Finance Global, CIF); under CIP the minimum is clauses (A), also for at least 110.00% (Trade Finance Global, CIP; Dachser). Under FOB or EXW, you arrange your own cover.

How to prepare import documents step by step

This is the working order most brokers recommend. It turns the documents above into a routine you can repeat on every order.

1. Check your country layer first. Before you sign anything, ask your broker which extra steps apply: SABER for Saudi Arabia, ACID for Egypt, ISF for the USA, EORI and CE or UKCA for Europe and the UK. Some must be done before loading.

2. Sign the proforma and contract. Use your exact legal name and address, as on your trade licence, plus the Incoterm with a named place.

3. Start certificates early. Order lab tests and product certificates while the goods are produced, not after.

4. Ask for drafts before loading. Request the draft commercial invoice, packing list and bill of lading at least a few days before the cargo leaves the factory.

5. Cross-check every field. Use the matrix below: names, descriptions, HS code, pieces, cartons, weights, volume and value.

6. Pay the balance and agree the release. Pay only to the company account on the contract, then receive originals, a telex release or a sea waybill.

7. Send the full set to your broker. Share scans before the vessel arrives so the declaration can be lodged on time and storage charges are avoided.

The consistency rule: cross-check every import document

Customs officers and banks compare documents side by side. Under letter-of-credit rules (UCP 600), data in one document "need not be identical to, but must not conflict with" the others, and the invoice description must correspond to the credit (Trade Finance Global). Customs is often stricter in practice. Aim for identical.

Worked example: one order, five documents checked

Example scenario. A Dubai importer buys 2,400 steel bottles at USD 4.50 each from a Ningbo factory, CIF Jebel Ali.

If the bill of lading says 59 cartons or 960.00 kg, ask for a corrected draft before it is issued. To see how these numbers flow into duty and VAT, use our landed cost guide.

Worked examples by order size: a USD 3,000.00 first order and a USD 50,000.00 repeat order

The documents are the same at every size, but the fixed fees and deadlines tied to them weigh very differently. Both orders are fictional; fees and rules come from the sources cited, and freight and carton data are assumptions.

Example 1: UAE invoice attestation on a small first order (Gulf)

Example scenario. A Sharjah start-up orders 600 LED desk lamps at USD 5.00 each, FOB Shenzhen, shipped as a shared container (LCL).

The lesson: the AED 10,000.00 line sits at USD 2,722.94 at the dirham peg of 3.6725 (Gulf News), so almost every real first order crosses it. The fee is charged per invoice (PwC on Dubai Customs notice 11/2022), so one shipment should travel on one commercial invoice. Two invoices of USD 3,000.00 each would cost AED 300.00.

Example 2: US customs entry fees on a large repeat order

Example scenario. A Chicago brand reorders 4,000 desk lamps at USD 12.50 each, FOB Yantian (Shenzhen) to Los Angeles, in one 40-foot container, on 30.00% deposit and 70.00% balance terms.

MPF and HMF are calculated by your broker on the entered value; here we assume it equals the FOB invoice value. Duties are not included: see the landed cost guide for the full picture.

Do small orders need the same import documents?

Yes. A USD 3,000.00 sea or air order still needs a commercial invoice, a packing list and a transport document; only the weight of fixed fees changes. In the USA, shipments of USD 2,500.00 or less can use the simpler informal entry (19 CFR 143.21); above that, the USD 34.58 MPF minimum applies. Fewer, larger shipments dilute these costs.

By region: MENA, Europe, USA

Gulf: what documents are needed to import into the UAE and Saudi Arabia?

In the UAE, the core set is the same, but commercial invoices of AED 10,000.00 or more must be attested through the Ministry of Foreign Affairs eDAS service, for AED 150.00 per invoice (UAE MOFA). In Saudi Arabia, regulated products need a SABER product certificate before the order and a shipment certificate for each consignment, linked to the FASAH customs platform (trade.gov). Apply for the product certificate before you pay the deposit.

North Africa: Egypt ACID, Morocco and Tunisia

For Egypt, the importer registers the shipment on Nafeza to get an ACID number, the Chinese exporter uploads the full document set through CargoX, and all of this must be done at least 48 hours before the vessel leaves the port of loading (DHL). Nafeza requires the ACID on every shipping document (commercial invoice, packing list, bill of lading, certificate of origin and other certificates), plus the importer's and exporter's tax or registration numbers on the invoice and B/L (Nafeza FAQ). For Morocco and Tunisia, the core set applies; product conformity rules and invoice wording vary by category, so confirm them with a local licensed broker before ordering.

Europe and UK: EORI and CE marking

Every EU importer needs an EORI number (European Commission), and the UK has its own GB EORI. For CE products, you, as importer, must be able to show the declaration of conformity and the technical file on request (Your Europe). Get both from the supplier before shipping.

USA: ISF, invoice rules and CPSC eFiling

US importers file the ISF no later than 24 hours before the cargo is laden on the vessel abroad (19 CFR 149.2), present an English invoice that meets 19 CFR 141.86 (eCFR), and, for consumer products under a CPSC rule, eFile the certificate data at entry. Send your broker the seller, manufacturer and HS code data early.

Paying from one of these countries? See our guides for the UAE, Saudi Arabia, Egypt, Europe and the USA.

Common rejection reasons and mistakes to avoid

• Vague descriptions lead to physical inspection or a wrong HS code.

• Quantity or weight gaps between invoice, packing list and B/L.

• Different names: "Gulf Trading" on one document, "Gulf Example Trading LLC" on another.

• Late certificates: a missing SABER shipment certificate or Egyptian ACID cannot be fixed at the port.

• Freight term conflict: "freight collect" on a CIF shipment.

What happens if import documents do not match?

Usually the declaration is put on hold, and customs either asks for a corrected document or orders a physical inspection. The goods wait at the port while you fix it, so storage and demurrage start to add up. In serious cases, such as a missing Egyptian ACID or a missing Saudi shipment certificate, the cargo may be sent back.

If it still goes wrong:

1. Ask your broker exactly which field customs rejects, in writing.

2. Ask the supplier for a corrected invoice or packing list, signed and stamped, with the same number marked "corrected".

3. For a wrong B/L, the forwarder issues a correction (fees apply); originals must be returned first.

4. Watch storage and demurrage: they run daily while the paper is fixed.

How long to keep import documents

Customs can audit an import long after the goods are sold, and the paperwork is your only defence. The minimum periods differ by market:

• USA: 5 years from the date of entry for most import records; packing lists only 60 days after release (19 CFR 163.4).

• EU: at least 3 years, counted from the end of the year in which the declaration was accepted for goods released for free circulation (Union Customs Code, Article 51); national rules can be longer.

• UK: 4 years for customs records and at least 6 years for VAT records (GOV.UK).

• CE products: keep the declaration of conformity copy for 10 years after the product is placed on the market.

For the Gulf and North Africa, ask your broker for the local period. Everywhere, keep the full set (PI, contract, invoice, packing list, B/L, certificates, payment proof, declaration) scanned by shipment.

Import documents checklist

• Proforma and contract signed with Incoterm, specs and validity

• Destination layer started SABER, ACID, ISF, EORI or CE/UKCA as needed

• Drafts received invoice, packing list and B/L before loading

• Names identical on every document, as on your licence

• Numbers reconciled pieces, cartons, weights, volume and value

• HS code confirmed by your broker, same on invoice and certificates

• Origin and insurance certificates issued before sailing

• Release method agreed original B/L, telex release or sea waybill

• File archived full set scanned and kept for the longest retention period that applies

Key takeaways

• The core import documents are the commercial invoice, packing list and bill of lading, plus a certificate of origin and insurance where needed.

• Your destination adds a layer: UAE attestation, SABER, ACID, ISF, EORI or CE/UKCA.

• All documents must show the same names, descriptions, HS codes, quantities, weights and values.

• Ask for drafts before loading: fixing a draft is free, fixing an issued B/L is not.

• Start certificates and pre-loading filings early; they cannot be fixed at the port.

• Keep originals until the balance is paid, and agree the release method in the contract.

• Fixed fees tied to documents (UAE attestation, US MPF minimum) weigh most on small orders.

• Archive every file: 3 years minimum in the EU, 4 in the UK, 5 in the USA, 10 for CE declarations.

Glossary

ACID: Advance Cargo Information Declaration number, required for sea shipments to Egypt.

Air waybill (AWB): the air freight transport document; a contract of carriage, not a document of title.

CBM: cubic metre, the volume unit used for freight.

Formal entry: the full US customs entry, required for most commercial shipments above USD 2,500.00.

Consignee: the party the cargo is shipped to on the B/L.

EORI: the EU and UK customs registration number for importers.

HS code: the Harmonized System tariff code; the first six digits are international.

ISF: Importer Security Filing, the US "10+2" pre-loading data.

MPF: Merchandise Processing Fee, the US customs fee of 0.3464% of value with a minimum and maximum.

Proforma invoice (PI): the supplier's quote in invoice form, issued before the order.

SABER: Saudi Arabia's online conformity platform.

Telex release: electronic release of cargo after original B/Ls are surrendered at origin.

FAQ

Is a proforma invoice enough to clear customs? No. Customs needs the final commercial invoice. The proforma is a quote used for the deposit and some bank or permit steps.

Can the commercial invoice and packing list be one document? Some suppliers combine them, but most brokers prefer two separate documents. Ask your broker before shipping.

What is the difference between a telex release and a sea waybill? A telex release starts with an original B/L that is surrendered at origin; a sea waybill never has originals and is not a document of title.

Do I need a certificate of origin if I pay no preferential duty? Often yes: many countries ask for one, and banks may require it under a letter of credit. Check with your broker.

Who corrects a wrong bill of lading? The carrier or forwarder that issued it, at the shipper's request. Check drafts carefully to avoid correction fees.

Must the invoice be in English? For the USA, yes, or with an English translation. Other countries may accept English or require Arabic or a local language; check locally.

How much insurance should a CIF invoice show? At least 110.00% of the invoice value under Incoterms 2020. Under CIF the minimum cover is Institute Cargo Clauses (C); under CIP it is clauses (A).

What documents do I need to import from China to the UAE? The commercial invoice, packing list, bill of lading and usually a certificate of origin. Invoices of AED 10,000.00 or more must also be attested through UAE MOFA. Your clearing agent can file this with the declaration.

What is an ACID number for Egypt and who gets it? It is the Advance Cargo Information Declaration number issued on Nafeza. The Egyptian importer requests it at least 48 hours before loading, and the Chinese exporter uploads the documents through CargoX. It should appear on the invoice and the bill of lading.

Can I import from China with a scanned invoice? Many customs systems accept electronic copies for the declaration, but some banks and letters of credit still require signed originals. Ask your broker which version they need, and keep the originals in your file.

What should I do if the supplier refuses to send drafts? Treat it as a warning sign. Make draft approval a condition in the sales contract, and do not pay the balance until you have checked the invoice, packing list and bill of lading against each other.

How long do I need to keep import documents? At least 5 years from entry in the USA, 4 years for customs records in the UK and at least 3 years in the EU. If you sell CE-marked products in the EU, keep the declaration of conformity copy for 10 years. Keeping everything for the longest applicable period is the simplest policy.

Is an air waybill the same as a bill of lading? No. Both are contracts of carriage, but an original ocean bill of lading is a document of title, while an air waybill is non-negotiable. The airline releases the goods to the named consignee, so the supplier cannot hold the goods back with paper.

Can the supplier write a lower value on the invoice to cut my duty? No. The invoice must show the price actually paid, and US rules, for example, require the purchase price of each item. A false value is customs fraud, can lead to penalties and seizure, and leaves your cargo underinsured if it is lost.

Related guides

• Incoterms 2020 Explained: FOB, CIF, DDP for China
• Landed Cost China Imports: Formula & Examples (2026)
• Pre-Shipment Inspection China: Cost, AQL & Steps (2026)
• How to Verify a Chinese Supplier Before Paying: 12-Point Checklist (2026)
• Setup Route Finder: which company should you open?

This article is for general information only and is not legal, tax or financial advice. Customs rules and fees change; confirm with a licensed customs broker before shipping.

Sources

• eCFR: 19 CFR 141.86 Contents of invoices (checked 31/10/2026)

• Maersk: What is a bill of lading (checked 31/10/2026)

• Maersk: Why are there 3 original bills of lading (checked 31/10/2026)

• China Briefing: Certificate of origin in China (checked 31/10/2026)

• Muscat Daily: Oman, China discuss GCC FTA (checked 31/10/2026)

• QIMA: SASO conformity and SABER (checked 31/10/2026)

• trade.gov: Saudi Arabia testing, inspection and certification (checked 31/10/2026)

• Your Europe: CE marking (checked 31/10/2026)

• Osborne Clarke: Indefinite CE recognition in GB (checked 31/10/2026)

• Foley: CPSC eFiling begins July 2026 (checked 31/10/2026)

• FCC: Equipment authorization (checked 31/10/2026)

• Trade Finance Global: CIF guide (checked 31/10/2026)

• Dachser: Incoterms 2020 (checked 31/10/2026)

• Trade Finance Global: Document examination and conflicts of data (checked 31/10/2026)

• PwC: UAE attestation fees on commercial invoices (checked 31/10/2026)

• UAE MOFA: eDAS attestation of commercial invoices (checked 31/10/2026)

• DHL: Shipping to Egypt, ACI rules (checked 31/10/2026)

• European Commission: EORI (checked 31/10/2026)

• GHY: US Importer Security Filing (checked 31/10/2026)

• eCFR: 19 CFR 149.2 Importer Security Filing timing (checked 31/10/2026)

• eCFR: 19 CFR 143.21 Informal entry limit (checked 31/10/2026)

• eCFR: 19 CFR 24.24 Harbor maintenance fee (checked 31/10/2026)

• eCFR: 19 CFR 163.4 Record retention (checked 31/10/2026)

• Federal Register: Customs user fees for fiscal year 2027 (checked 31/10/2026)

• Federal Register: CPSC certificates of compliance (eFiling) (checked 31/10/2026)

• CBP CSMS: De minimis suspended for all countries (checked 31/10/2026)

• Nafeza: Identification numbers on shipment documents (checked 31/10/2026)

• AEB: Egypt ACI and CargoX for sea and air freight (checked 31/10/2026)

• WCO News: Recent changes in China rules of origin (checked 31/10/2026)

• MOFCOM: China FTA network (checked 31/10/2026)

• WCO: What is the Harmonized System (checked 31/10/2026)

• Directive 2014/35/EU Article 8: Obligations of importers (checked 31/10/2026)

• GOV.UK: Using the UKCA marking (checked 31/10/2026)

• Regulation (EU) 952/2013 Article 51: Keeping of documents (checked 31/10/2026)

• GOV.UK: Archiving your trade documents (checked 31/10/2026)

• Trade Finance Global: CIP guide (checked 31/10/2026)

• IATA: e-AWB (checked 31/10/2026)

• DHL: Air waybill explained (checked 31/10/2026)

• Gulf News: Dirham peg at 3.6725 (checked 31/10/2026)