Access2Markets<\/a> and the European Commission\u2019s TARIC database.<\/p>\n\n\n\nVAT.<\/strong> Sales to countries outside the EU are exempt from VAT. Indicate this on the invoice and keep the export customs declaration (DUA) as proof.<\/p>\n\n\n\nThe pro forma invoice.<\/strong> This is not the final invoice. It is used to request advance payment, open a documentary credit or apply for import licences in the destination country.<\/p>\n\n\n\n
\n\n\n\n2. Export documents: the packing list<\/h3>\n\n\n\n
This is a detailed list of the contents of each package. It is used by the carrier, customs authorities and the customer to check the shipment. It should include:<\/p>\n\n\n\n
\n- Number and type of packages<\/li>\n\n\n\n
- Contents and references of each package<\/li>\n\n\n\n
- Net weight, gross weight and dimensions<\/li>\n\n\n\n
- Marks, numbering and invoice number<\/li>\n<\/ul>\n\n\n\n
The key here is to make sure everything matches<\/strong>. Quantities and weights must be consistent across the invoice, packing list and transport document. Any discrepancy may trigger a physical inspection. In addition, each package must be marked with its number (1\/4, 2\/4, etc.), the consignee and the destination port, exactly as stated in the packing list.<\/p>\n\n\n\n
\n\n\n\n3. Export documents: transport documents<\/h3>\n\n\n\n
Each mode of transport has its own document:<\/p>\n\n\n\n
\n- Sea freight: Bill of Lading (B\/L)<\/li>\n\n\n\n
- Air freight: Air Waybill (AWB)<\/li>\n\n\n\n
- Road transport: CMR consignment note<\/li>\n\n\n\n
- Rail transport: CIM consignment note<\/li>\n<\/ul>\n\n\n\n
The Bill of Lading<\/strong> is the most complex document because it serves three purposes at once: it is a receipt for the goods, a contract of carriage and a document of title. Whoever holds the original can claim the goods at the port. If the carrier records damage or defective packaging, the B\/L is no longer considered \u201cclean\u201d, and the bank may reject it under a documentary credit.<\/p>\n\n\n\nFor example, a company ships olive oil to New York in a 20-foot container. The sale is CIF New York, so the B\/L will be issued \u201cto order\u201d, marked \u201cclean on board\u201d and \u201cfreight prepaid\u201d, since the seller pays the freight.<\/p>\n\n\n\n
The AWB and CMR<\/strong> are not documents of title. They function as international delivery notes: the goods are delivered to the consignee named in them. A signed CMR is also proof of delivery. For example, if a manufacturer in Girona sends furniture to Lyon by truck, the CMR signed by the customer upon unloading provides evidence of the intra-EU sale for VAT purposes.<\/p>\n\n\n\nThe export customs declaration (DUA).<\/strong> When goods leave the EU, an export declaration must be lodged with customs. This is normally handled by the freight forwarder. The DUA identifies the exporter, importer and goods, including their value, TARIC code and destination. It confirms that the goods have left the EU and provides tax evidence of the export, for example, to justify VAT exemption.<\/p>\n\n\n\n
\n\n\n\n4. Export documents: certificates<\/h3>\n\n\n\n
The four most common types are certificates of non-preferential origin, preferential origin proofs (EUR.1), health and phytosanitary certificates, and certificates of conformity and inspection.<\/p>\n\n\n\n
Non-preferential certificate of origin.<\/strong> This certifies where the goods were manufactured or obtained, but does not in itself entitle the importer to any reduction in customs duties. It is issued by Chambers of Commerce and is required by certain countries and under many documentary credits. Pay attention to the wording: if the documentary credit requires a certificate of origin issued by Chamber of Commerce<\/em>, a certificate issued by another organisation will be rejected.<\/p>\n\n\n\nProof of preferential origin.<\/strong> This certifies that the goods comply with the rules of origin set out in an EU trade agreement, allowing the importer to benefit from reduced or zero customs duties. Depending on the agreement, this may take the form of an EUR.1 certificate, a statement of origin on the invoice or another document. For example, a company selling biscuits to Morocco may provide an EUR.1 certificate so that the buyer benefits from reduced or zero customs duties. Without it, the buyer has to pay the standard tariff, making the product less competitive.<\/p>\n\n\n\nHealth certificates.<\/strong> These are generally required for food products and goods of animal or plant origin. They are issued by the competent authority and may take several weeks to obtain. Before selling, check Access2Markets to find out which certificates are required by the destination country for your HS code.<\/p>\n\n\n\nLegalisation.<\/strong> Some countries, particularly in the Gulf region and Latin America, require documents to be legalised or apostilled. Make sure you factor this into your planning.<\/p>\n\n\n\n
\n\n\n\n
![\"Infographic](\"https:\/\/barcelonaexport.com\/wp-content\/uploads\/2026\/11\/Documentacion-de-exportacion-sin-incidencias-1-1024x1024.png\")
<\/figure>\n<\/div>\n\n\n![\"Professional](\"https:\/\/barcelonaexport.com\/wp-content\/uploads\/2026\/11\/Inspeccion-logistica-con-factura-y-checklist-1-1024x1024.png\")
<\/figure>\n<\/div>\n\n\n