Customs Documentation

CMR Note (Customs Documentation)

The CMR note is the standard contract of carriage for goods being transported internationally by road. CMR stands for “Convention relative au contrat de transport international de marchandises par route”.

What is a CMR note?

The CMR is a consignment note with a standard set of transport and liability conditions, which replaces individual businesses’ terms and conditions. The CMR note confirms that the carrier (ie the road haulage company) has received the goods and that a contract of carriage exists between the trader and the carrier.

Unlike a bill of lading, a CMR note is not a document of title nor a declaration, although some states regard it as such. A CMR note does not necessarily give its holder and/or the carrier rights of ownership or possession of the goods, although some insurance is included.

How to complete a CMR note

You can fill in a CMR note yourself, or you can have a freight forwarder or the carrier do it for you. However, you remain responsible for the accuracy of the CMR note contents.

A CMR note must include:

• the date and place at which the CMR note has been completed
• the name and address of sender, carrier(s) and consignee (the person to whom the goods are going)
• a description of the goods and their method of packing – this should be acceptable to both consignor and consignee (however, for security reasons, you do not always want the carrier to be able to identify valuable goods)
• the weight of the goods
• any charges related to the goods, such as customs duties or carriage charges
• instructions for customs and any other formalities such as dangerous goods information

This list is not comprehensive.

While the carrier is liable for any loss, damage or delay to a consignment until it is delivered, the trader is responsible for any loss or damage the carrier suffers resulting from incorrect details having been provided in the CMR note.

How many copies of a CMR note are needed?

Generally, there will be four copies of a CMR note:

• one kept by the trader
• one kept by the carrier
• one travelling with the goods all the way to their final destination
• an administration copy

Customs Declarations

Customs declarations are legally required declarations which must be made using the CHIEF (soon to be CDS) system for all goods that are entering or leaving the United Kingdom. They are used internationally to communicate the origin of the product and its relevant tariff, to allow customs and regulatory authorities to calculate what duty is payable and understand applicable restrictions.

EUR1 and EUR-MED movement certificate

Use these forms to either claim preferential duty rates on goods exported to countries that have a preferential trading agreement with the EU or record preferential trade in goods between the UK and participating countries. Download copies from this link

External and internal community transit: T1, T2, T2F

The external CT procedure (T1) is required for:

• non-community goods (that’s goods on which customs duties and other charges have not been paid)
• community goods which are subject to an EU measure involving their export to a third country, for example an export refund claim under the Common Agricultural Policy (CAP) and the goods are travelling to or through a common transit country under common transit
• goods in chapters 25 to 97 of the Harmonised System subject to a CAP export refund travelling to Andorra

The internal CT procedure (T2) is used for community goods when they are:

• entering or travelling via a common transit country
• travelling to, from or via San Marino – although San Marino is not part of the community, a special customs union exists with the EU, but excludes goods of chapters 72 and 73 of the Harmonised System coming under the Treaty establishing the European Coal and Steel Community
• in chapters 25 to 97 of the Harmonised System and travelling to or from the Principality of Andorra – although Andorra is not part of the EU a special customs union exists with the EU for these goods

The internal CT procedure (T2F) is required for community goods when they’re travelling to, from or between the ‘special territories’ of the EU, except for direct movements between the UK and the Channel Islands, where simplified arrangements apply.

Special territories of the EU are:

• Aland Islands
• Guadeloupe
• Canary Islands
• Martinique
• Channel Islands
• Mount Athos
• French Guiana
• Reunion

See community and non-community goods for a further explanation.

Commercial Invoice

A commercial invoice must be provided by all persons or businesses that are selling items internationally. For some countries, there are specific requirements on the layout, form or content of the invoice and the declarations. Your customer may also ask for special wording or clauses that you should include on the invoice.

Import Certificate

Import Certificates act as end use assurance and are often needed by overseas suppliers to obtain an export licence. The supplier must produce the import certificate to show the authorities what the goods are going to be used for.

Standard Shipping Note

This is a shipping document that gives details about the contents of a consignment to carriers, receiving authorities and forwarders. It provides information about each movement stage, right up until final loading on board the vessel or aircraft.

Bill of lading or a waybill

A Bill of Lading (sea transport) or a waybill (air transport) act as documentary evidence that your carrier has received the goods.

You should keep these as evidence in case there are any later problems with the shipment.

CIM consignment note

A CIM consignment note gives details of the goods being transported.

Dangerous Goods Note

Dangerous goods require completion of a Dangerous Goods Note (DGN) before shipment. A DGN can be used for all forms of transport except air when an IATA Dangerous Goods Declaration is used.

If you are shipping dangerous goods, you must also complete a dangerous goods declaration. See guidance on moving dangerous goods 

Certificates of Value & Origin

Various countries require a Certificate of Value & Origin to satisfy their customs entry procedures. It is vitally important to understand which markets require what documents.

Further Reading

The following should assist in giving guidance and further information, please use the links below.

CMR Convention – https://europeanroadcargo.com/wp-content/uploads/2019/08/CMR-Conditions-English.pdf

London Chamber of Commerce – https://www.londonchamber.co.uk/

Local chamber of Commerce – Find a Chamber of Commerce (britishchambers.org.uk)

HMRC – https://www.gov.uk/government/organisations/hm-revenue-customs

EU Commission – https://ec.europa.eu/unitedkingdom/index_en.html

World Trade Organisation – https://www.wto.org/

International Chamber of Commerce – https://iccwbo.org/

International Road Transport Union (IRU) –TIR-EPD application