What Documents are Needed for Importing Goods?

The information submitted with an entry helps determine things like:

• What the product is
• Where it was made
• How much it’s worth
• Its tariff classification

• Duties owed
• Who the importer is
• Whether another government agency regulates the product

What happens when import documents are wrong?

A small paperwork mistake can create a large logistics problem. If something is missing or incorrect, the freight may not move. The longer freight sits, the more expensive the problem can become. That’s why you should prepare import documents before the freight reaches the border or port. Trying to track down an invoice, permit, or product detail after the shipment arrives can create delays.

Types of Documentation

Commercial Invoice

The commercial invoice is one of the most important documents in an import shipment.

The seller or exporter usually prepares it, and it provides the basic details of the transaction. Customs officials use this information to understand what is being imported and help determine the value of the goods. A commercial invoice typically includes:

• Buyer and seller information
• Description of the goods
• Quantity
• Unit and total value

• Currency
• Country of origin
• Terms of sale
• Shipping information

The product description is especially important. Descriptions should be detailed enough to identify what is inside the shipment. A description like “parts” or “equipment” may not provide enough information. “Steel automotive brackets” or “commercial food-processing equipment” gives customs a much clearer idea of what you're importing.

The invoice value must also accurately reflect the transaction. Customs uses that information when determining duties and other import charges.

Packing List

A packing list explains how those goods are physically packed. This becomes especially helpful when a shipment includes several products spread across multiple pallets or containers.

• Number of cartons, pallets, drums, or crates
• Contents of each package
• Gross and net weight

• Package dimensions
• Marks and identification numbers
• Total shipment quantity

If CBP needs to inspect part of a shipment, an accurate packing list makes it easier to locate the right cargo. From a warehouse perspective, the packing list is useful before the shipment ever arrives. It gives the receiving team a better idea of what to expect, how much space it may need, and how the freight is packaged.

Bill of Lading or Air Waybill

The document type depends on how the freight is moving. Ocean and many ground shipments use a bill of lading, which also acts as a contract between shipper and carrier. Air shipments generally use an air waybill. These documents follow the physical movement of the freight:

• Shipper
• Consignee
• Carrier
• Origin

• Destination
• Description of the freight
• Weight
• Number of packages

Customs Entry Documentation

An entry must be made with U.S. Customs and Border Protection when goods arrive in the country. Most commercial entries today are handled electronically through the Automated Commercial Environment, or ACE, often by a licensed customs broker working on behalf of the importer.

For formal imports, CBP uses an Entry Summary to record the shipment's main details and calculate any duties owed. This includes:

• Importer
• Country of origin
• Product classification

• Entered value
• Duty rate
• Amount of duty owed

Accuracy matters most here. The importer or customs broker uses information from the commercial invoice and other shipment documents to complete the entry.

Importer Identification Number

The importer must also be identified to CBP, commonly by an Employer Identification Number, or EIN. CBP uses the importer identification number to connect entries to the company responsible for bringing the goods into the country. This information appears as part of the customs entry rather than as a separate document.

Customs Bond

Many commercial imports require a customs bond. It is a financial guarantee that the importer will meet its obligations to the U.S. government, including paying duties, taxes, and fees. The bond does not replace the duties owed. Instead, it gives CBP additional assurance that those obligations will be paid.

A single-entry bond applies to one specific shipment. A continuous bond can cover multiple entries over a set time period. For companies importing frequently, a continuous bond can make more sense than arranging a new bond for every shipment.

Importer Security Filing for Ocean Shipments

An Importer Security Filing, commonly called ISF or “10+2,” is an important requirement for goods arriving by ocean vessel. The ISF provides CBP with shipment information before the cargo is loaded and arrives in the United States.

The filing includes details related to the importer, seller, buyer, manufacturer, ship-to location, country of origin, and other parties or locations connected to the shipment. Importers must submit ISF information by CBP deadlines, so they should not wait until the vessel is approaching a U.S. port to start gathering the required information.

Certificate or Certification of Origin

Country of origin comes up in nearly every import, but a separate certificate of origin is not automatically required for every shipment. It is especially important when an importer is claiming a reduced or zero duty rate under a trade agreement.

For example, goods qualifying for preferential treatment under the United States-Mexico-Canada Agreement must meet USMCA rules of origin. USMCA does not require one specific government form, but the certification must contain the required information.

Other trade programs may have their own requirements.

Even when a formal certificate is not required, the importer still needs to know the correct country of origin because it can affect duties, trade restrictions, marking requirements, and other parts of the customs entry.

Product-Specific Permits and Documentation

This is where importing can get more complicated. CBP is not the only federal agency involved in international trade. Depending on the product, another government agency may need additional information before the goods can enter the United States. That means the required documents can change considerably based on what’s inside the shipment.

Food and Beverages

Imported food falls under U.S. Food and Drug Administration requirements. Food facilities that manufacture, process, pack, or hold certain foods may need FDA registration. FDA also requires Prior Notice before food is imported or offered for import into the United States.

Many food importers are also subject to Foreign Supplier Verification Program requirements. FSVP requires importers to take steps to verify that foreign suppliers produce food in accordance with applicable U.S. safety requirements.

Plants and Agricultural Products

Plants, seeds, fruits, vegetables, timber, soil, and other agricultural goods can fall under USDA Animal and Plant Health Inspection Service requirements. Some products require an import permit while others need phytosanitary certificates, inspections, treatments, or additional documentation. These requirements are designed to prevent plant pests and diseases from entering the US, and depend on the commodity and country of origin.

Animal Products

Certain animal products and materials may also require USDA permits. Requirements depend on the species, product type, country of origin, processing method, and designated use.

Other Regulated Products

Many other products can involve additional federal agencies. The specific paperwork depends on the product and the regulating agency.

• Pharmaceuticals
• Medical devices
• Chemicals
• Alcohol
• Tobacco

• Firearms
• Vehicles
• Electronics
• Textiles
• Wildlife products

Customs Brokers and Importing

Who is responsible for import documents?

Several companies may help prepare the paperwork, but the importer is still responsible for guaranteeing the information is correct. A customs broker can help identify missing information and navigate customs requirements, but the quality of the entry still depends on the information provided.

Many businesses work with licensed customs brokers who handle the customs clearance procedure on their behalf. A broker can help with:

• Preparing customs entries
• Determining tariff classifications
• Calculating duties
• Filing documentation electronically
• Cooperating with CBP
• Identifying additional agency requirements

A broker can make the process easier to manage for companies that import regularly and bring in complicated products. The customs broker handles the customs side of the shipment, while freight forwarders, carriers, warehouses, and logistics providers handle other parts of the movement.

Importing goods into the United States involves many moving parts, but having the right documents in place simplifies the process. Importers should work with suppliers, customs brokers, and logistics providers to ensure the required information is available before departure. Not every shipment will need everything on this list. The goal is to determine what applies early enough to prevent later problems.

Axis Warehouse provides importing assistance, along with warehousing, transportation, and transloading services. If you need help coordinating an import shipment from arrival through final delivery, our team can help.