CHAPTER 2

FINANCIAL & COMMERCIAL DOCUMENTS

 Documents in finance of international trade

Commercial Documents Financial Documents

(International Payment Instruments)

Transport docs Bill of Exchange / Drafts

Insurance docs Promissory Notes

Commercial docs Cheque / Check

 Objectives
P1. FINANCIAL DOCUMENTS IN FOREIGN TRADE

ü Understand the history of financial documents

ü Define negotiable instruments & explain its characteristics
ü Understand types of negotiable instruments
ü Learn about transactions related to negotiable instruments

P2. COMMERCIAL DOCUMENTS IN FOREIGN TRADE

ü Understand types of commercial documents

ü Analyze and apply documents in trade transactions
ü Learn about the way to prepare and exam documents
 PART I
FINANCIAL DOCUMENTS IN FOREIGN TRADE
(INTERNATIONAL PAYMENT INSTRUMENTS)
LEGISLATION
- Bill of Exchange Act of 1882 – BEA: applied in England

- Uniform Commercial Code of 1962 – UCC: in America and Latin countries.

- Uniform Law for Bill of Exchange and Promissory Notes - ULB 1930): signed in
Geneva, 1931.

- 1975 Panama Convention on the Conflict of Law Concerning Bills of Exchange,

Promissory Notes and Invoices)

- Convention on International Bills of Exchange and International Promissory Notes –

CIBN 88
 PROMISSORY NOTE

According to Negotiable Instruments Act 1881, Promissory note is defined “as an

instrument in writing, containing an unconditional undertaking signed by the maker,
to pay a certain sum of money only to or to the order of a certain person, or to the
bearer of the instrument.
 BILL OF EXCHANGE (DRAFT)

According to the Bill of Exchange Act 1882, a bill of exchange is defined as

“an unconditional order in writing addressed by one person to another
signed by the person giving it requiring the person to whom it is addressed
to pay on demand or at a fixed or determinable future time a sum certain
in money to or to the order of a specified person or to bearer”.
 BILL OF EXCHANGE (DRAFT)

1. An unconditional order: the order to pay should not be subject to the

fulfillment of any condition(s). In writing: It is not possible to have an oral bill of
exchange
2. Addressed by one person
3. To another person (the drawee): a bill of exchange is usually written by the
person selling goods or services (the drawer) and addressed to the person who
is required to pay (the drawee)
4. Signed by person giving it: It is signed by person who is owed money (the
drawer).
5. Requiring the person to whom it is addressed to pay: It is self-explanatory (the
drawee)
 BILL OF EXCHANGE (DRAFT)

7. To pay on demand / at a fixed or derterminable future time: “at sight”,

“at….days sight”, “….. days from the date of ….”
8. A sum certain in money: the exact amount must be stated
9. To or to the order of a specified person (the Payee) or to bearer”: An order bill
payable to a specific person can be easily transferred to another by
endorsement. A bearer bill is payable to the holder of the bill at the date of
maturity.
 BILL OF EXCHANGE (DRAFT)

Parties to a bill of exchange:

Beneficiary
At sight

Pay Transfer
Drawer Instruct Drawee

Usance
Bearer
 PARTIES TO A BILL OF EXCHANGE
1. Drawer

- the person who gives an order to pay the amount of the bill of exchange
- The seller/ exporter/ creditor

2. Drawee

- the person upon whom the bill is drawn

- the purchaser/debtor of the goods upon whom the bill is drawn.
 PARTIES TO A BILL OF EXCHANGE

3. Beneficiary/ Payee
- The person to whom the amount of the bill is payable.
- The drawer and payee of a bill of exchange are often the same person.

4. Acceptor

- the person (the drawee), who gives consent to comply with the order of the drawer
to pay by signing across the face of the B/E.
 PARTIES TO A BILL OF EXCHANGE
6. Endorser

- when a person (the payee) transfers the B/E to another person, the payee who
writes his signature together with a statement on the reserve of the bill is known as
the endorser.
7. Endorsee
- the name of the person to whom the B/E is transferred. The endorsee’s name is
written in the endorsement

8. Holder/ Bearer
- the payee or any other person who for a valid reason or legally comes into actual
possession of a B/E
No: 030900 INTERNATIONAL BILL OF EXCHANGE
For: USD 110,000xxx (Uncitral Convention)

Tokyo, October 13rd 2013

At Ninety days after date of this FIRST Bill of exchange (Second of the same tenor and date being unpaid) Pay to THE
BANK OF TOKYO-MITSUBISHI, Ltd or order the sum of UNITED STATES DOLLARS ONE HUNDRED AND TEN THOUSAND
ONLY.

Value received and charge the same to account of Hong Hai Private Factory (HOHAFA), 25 Tran Cao Van, Danang City
Vietnam.

To: Bank for foreign trade of Vietnam, For: Mitsubishi Corporation

Danang branch, 140 Le Loi Str, Danang City Vietnam (Chữ kí phát hành)
VÍ DỤ: Mẫu hối phiếu sử dụng trong phương thức nhờ thu (theo CIBN 88)

No………. INTERNATIONAL BILL OF EXCHANGE

For……….. (Uncitral Convention)

Danang, ………….. 2013

At …………. after sight of this FIRST Bill of exchange (Second of the same tenor and date being unpaid)
Pay to the order of …………………………………………… the sum of………………………………….

Value received and charge the same to account of………………………………………………………………..

To: (Drawee)…………………… For: (Drawer)……………………

Authorized Signature
VÍ DỤ: Mẫu hối phiếu sử dụng trong phương thức tín dụng chứng từ

No………….. INTERNATIONAL BILL OF EXCHANGE

For…………. (Uncitral Convention)
Danang…………..2013
At Ninety days after date of this FIRST Bill of exchange (Second of the same tenor and date
being unpaid) Pay to the order of………………………….the sum of………………………………….
Value received and charge the same to account of…………………………………………………………….
Value received as per our invoice(s) No(s)…………………………………..date………………………………
Drawn under………………………………………………………………………………………………………………………
Confirmed/Irrevocable/Without recourse L/C No………….. dated/ wired…………………………….
To: (Drawee)………………………….. For:…………………….
Authorized Signature
 FEATURES OF A BILL OF EXCHANGE
- A Bill of Exchange must be in writing.
- It is an order to make payment.
- The order to make payment is unconditional.
- The maker of the bill of exchange must sign it.
- The payment to be made must be certain.
- The date on which payment is made must also be certain.
- The Bill of exchange must be payable to certain person.
- The amount mentioned in the bill of exchange is payable either on demand or on
expiry of a fixed period of time.
- It must be stamped as per the requirement of law.
 TYPES OF BILL OF EXCHANGE

BILL OF EXCHANGE

(1) At Sight B/E (2) Time (Usance) B/E

X days after sight

X days after signed

X days afetr B/L date

On a fixed future date

 TYPES OF BILL OF EXCHANGE

Base on payment time:

- At sight B/E: payable on sight, demand or presentation to the drawee. Acceptance

of a sight bill is not required because the bill is payable on demand.

- Usance B/E: payable sometime in future -> need to be accepted by the drawee to
make him liable to the bill. The drawee accepts the bill by signing on the face of
bill.
 TYPES OF BILL OF EXCHANGE

Base on the document:

BILL OF EXCHANGE

(1) Clean B/E (2) Documentary B/E

Document against payment (D/P)

Document against acceptance (D/A)

 TYPES OF BILL OF EXCHANGE

Base on the document:

- Clean B/E: not accompanied by the shipping documents. When the goods are
shipped the shipping documents are sent directly to the importer. The bill of
exchange is handed over by the seller to his bank for collecting the payment from
the importer.

- Documentary B/E: accompanied by shipping documents

 Basic Bill of Exchange Promissory Note
Drawer It is drawn by the creditor. It is drawn by debtor.
Order / Promise It contains an order to make It contains a promise to make
and Parties payment. There can be 03 parties to payment. There are only 02 parties
it: the drawer, drawee, and payee. to it: the drawer and payee

Acceptance It requires acceptance by the drawee It does not require any

or someone else on his behalf. acceptance.

Payee The drawer and payee can be the The drawer cannot be the payee of
same party. it.
 FORM OF BILL OF EXCHANGE

- Documents to distant countries are

sometimes sent as duplicates in two different
mails, one bill marked ‘First Bill of Exchange
(second not paid)’ and the other marked
‘Second Bill of Exchange (first not paid)’. But
otherwise only one bill of exchange is issued.

+ First B/E: second of the same tenor and date

being unpaid

+ Second B/E: first of the same tenor and date

being unpaid
 FORM OF BILL OF EXCHANGE

1
2

5
3
4
5

6
7
 FORM OF BILL OF EXCHANGE

1 The term “Bill of Exchange”

- inserted in the body of the bill and expressed in the language employed in
drawing up the bill

2 A statement of the date & of the place where the bill is issued:
- A bill which does not mention the place of its issue is deemed to have been
drawn in the place mentioned beside the name of the drawer.
- A bill without the address of the drawer is deemed to be invalid.
 FORM OF BILL OF EXCHANGE
3 A statement of the time of payment.
- At sight: “at sight”, “on presentation”…: payable on sight, demand or
presentation to the drawee.
- Usance: “At X days after sight”, “At X days after above date”, On a fixed
future date: payable sometime in future
- A bill in which the time of payment is not specified is deemed to be payable
at sight.

4 Beneficiary: The name of the person to whom or to whose order payment is to be

made. A draft can be payable to more than one beneficiary. The draft is normally
payable to the drawer or to another beneficiary
ü “Pay to…/ Pay to… only”
ü “Pay to the order of…”
ü “Pay to…, pay to the bearer, pay to the order of…”
 FORM OF BILL OF EXCHANGE

5 An unconditional order to pay a determinate sum of money.

- When the sum payable by a bill is expressed in words and also in figures, and
there is a discrepancy, the sum denoted by the words is the amount payable.
- When the sum payable by a bill is expressed more than once in words or
more than once in figures, and there is a discrepancy, the smaller sum is the
sum payable.
 FORM OF BILL OF EXCHANGE
6 Drawee: The name of the person who is to pay.
- In default of special mention, the place specified beside the name of the
drawee is deemed to be place of payment, and also the place of the domicile of
the drawee.
- Draft in Collection payment method: Drawee is the importer
To: Hoang Phat Co., Ltd, Phu Tai Industrial Zone, Tran Quang Dieu Ward, Quy
Nhon City, Viet Nam.
- Draft in Letter of Credit payment method: Drawee is the issuing bank
To: Bank for foreign trade of Vietnam, Quy Nhon branch, 66C Le Duan str, Quy
Nhon City, Vietnam. (mở L/C tại VCB Quy Nhơn).

7 Drawer: Drawer’s signature along with full name and address

 ACCEPTANCE
- An acceptance must be written on the bill of exchange, expressed by the word
“accepted” or any other equivalent term and signature of the drawee.
--> a promise to pay creditor when the drawee of a usance B/E writes the words
“accepted” above their name and signature across a bill.
- An acceptance is unconditional.
- By accepting, the drawee undertakes to pay the bill of exchange at its maturity.
- B/E payable at a fixed period after sight must be presented for acceptance within one
year of their date.
- The drawer may abridge or extend this period.
- The endorser just may abridge this period, not extent.
NEGOTIABLE INSTRUMENTS

Negotiable instrument is defined as an instrument or document by mean of

which a services of debts or commercial obligations may be discharged without

the use of cash or by which payment may be deferred or postponed by the

granting of credit.
 NEGOTIABILITY OF BILL OF EXCHANGE

- Negotiable instrument: is passed from one person to another all prior parties are
liable to the final holder if the instrument is dishonored
- A negotiability transfers all the rights arising out of a bill of exchange.
- It means the transfer of the bill from one person to another person for the
purpose of asking money back, transfer the ownership the bill, discounting,
pledge.
- The document can be transferred from one person to another through
endorsement or delivery -> negotiable instrument.

delivery
Forms of transfer
endorsement
 NEGOTIABILITY OF BILL OF EXCHANGE

- Endorsement: Writing of one’s the name on the back of the instrument or any
paper attached to it with the intention of transferring the rights.

Endorser Endorsee
Endorsement

- An endorsement must be unconditional. Any condition to which it is made subject is

deemed not to be written.
- A partial endorsement is null and void.
- An endorsement must be written on the back of the bill of exchange or on a slip
affixed thereto (allonge). It must be signed by the endorser.
 TYPES OF ENDORSEMENT
1. Blank endorsement

ü the payee simply signs his name on the

reverse of the bill without stating the
name of any particular endorsee: Pay to…
/ pay to the bearer/ pay to any bank.
ü The signature of the endorser on the back
of the bill of exchange.

Pay to: Any Bank, banker, trust company

For: Citibank Viet Nam

 TYPES OF ENDORSEMENT

2. To Order Endorsement

ü Endorsement depends on the order of the endorser.

ü Pay to the order of + name of beneficiary.
ü It is a popular type of endorsement.

Pay to the order of Mr Lars

For: Citibank Viet Nam

 TYPES OF ENDORSEMENT

3. Restrictive Endorsement

ü Endorsement leaves specified beneficiary. The payee specifies the name of the
endorsee and writes “only” at the end to prevents further endorsement of the bill
ü Pay to + name of beneficiary + only/ non-negotiable

Pay to Mr Lars only

For: Citibank Viet Nam

 TYPES OF ENDORSEMENT

4. Without Recourse Endorsement

ü When the default of payment happens, the holder may not have right of recourse
against the endorser
ü Without Recourse
ü It is also a popular type of endorsement

Pay to Mr Lars
WITHOUT RECOURSE

For: Citibank Viet Nam

 TYPES OF ENDORSEMENT

5. Conditional Endorsement

ü As the endorsement to a person

if he meets requirements of
endorser. For example “Pay to Mr
Marc on condition he delivers one
pair of boxing gloves to me in one
month”.
 PART II
COMMERCIAL DOCUMENTS
 Commercial Documents

Transport Documents Insurance Documents Commercial Documents

Ocean bill of lading Cover note Commercial invoice

Air waybill (AWB) Insurance policy Certificate of Origin

Combined bill of Packing list

Open Policy
lading
Inspeaction certificate
Forwarders certificate
of receipt (FCR) Other docs
 BILL OF LADING

BILL OF LADING SHIPPER

HOANG PHAT CO. LTD. (HOP)

PHU TAI INDUSTRIAL ZONE,
TRAN QUANG DIEU WARD,
BOOKING NO. B/L NO.

EFV-020229SE

FOR DELIVERRY OF GOODS PLEASE APPLY TO:

QUI NHON CITY, VIETNAM

HERMES TRANSPORT LOGISTICS GMBH

CONSIGNEE
ESSENER STRAßE 89 22419 HAMBURG
BAUMARKT DIREKT GMBH & CO KG
ALTER TEICHWEG 25, 22081 HAMBURG

This is a legal document under which cargo is

Tel: +49 40 53 75 7200 Fax:
GERMANY

accepted for carriage on board a vessel. It acts as

NOTIFY PARTY
HERMES TRANSPORT LOGISTICS GMBH
ESSENER STRAßE 89 22419 HAMBURG
Tel: +49 40 53 75 7200

a receipt for goods, signed by the Master of PLACE OF RECEIPT

QUI NHON, VIETNAM
FEEDER VESSEL
PORT OF LOADING
QUI NHON, VIETNAM

VOYAGE NO
EXCESS VALUE DECLARATION REPER TO CLAUSE 6 (4) (8) & (C)
ON REVERSE SIDE

TENTATIVE MOTHER VESSEL VOYAGE NO

vessel or another duly authorized person, on

NADIR V. HQ411R

PORT OF DISCHARGE FINAL DESINATION FREIGHT PAYABLE AT NUMBER OF ORIGINAL B/L

HAMBURG HAMBURG, GERMANY DESTINATION (03)THREE

behalf of the ship-owner (e.g. Shipping Company

MARKS AND NUMBER NO. OF DESCRIPTION OF PACKAGESS GOODS GROSS WEIGHT MEASUREMENT
CONTAINERS AND SEAL NUMBER PACKGES PARTICULARS FURNISHING BY SHIIPER KILOS CBM

FCL/FCL CY/CY TWO (02)x40'HC CONTAINER(S) STC KGS CBM

MSCU8719949/ FEX4064440 420 CTNS 210 PCS 8,452.50 73.11

appointed as agent for that vessel)

MSCU9208500 / FEX4064438 420 CTNS EKD-EK-DEPARTMENT : 514 8,452.50 73.11
-------- -------- TOS - TERMS OF SHIPMENT : FOB -------- --------
840 CTNS SBY- SHIPMENT BY SEA
16,905.00 146.22
SSN - SEASON: 129
ORD-ORDER NO. : 020024
DEL-DATE-LATEST DATE OF SHIPMENT: 10 MAR. 2014

'SHIPPER'S LOAD, STOW, COUNT & SEAL.'

Shipped on board
'FREIGHT COLLECT'
14-MAR-2014
SAY : TWO (02)x40'HC CONTAINER(S) ONLY

FREIGHT DETAILS, CHARGES, ETC. RECEIVED by Carrier the Goods as specified above in apparent good order and condition
unless otherwise stated, to be transported to such place as aged, authorized or permitted herein
FREIGHT COLLECT and subject to all the terms and conditions appearing on the front and reverse of this Bill of
Lading to which the Merchant agrees by accepting this Bill of Lading, any local privileges and
AS ARRANGED
customs notwithstanding.
The particulars given above as stated y the shipper and the weight, measure, quantity,
condition, contents, contents value of the Goods are unknown to the Carrier.
In WITNESS, whereof three (3) original Bills of Lading have been signed if not otherwise
stated above the same being accomplished the other(S), if any, to be void, if required by the
Carrier, one (1) orginal Bill of Lading must be surrendered duly endorsed in exchange for the
Goods delivery order.

Place and date of issue HOCHIMINH CITY 14-MAR-2014

Signed on behalf of the Carrier

BILL OF LADING

The B/L performs 03 major functions:

ü It is a document of title to the goods – enabling the person to whom the goods are
consigned to take delivery of them at port of destination or transfer them to another
person by endorsement of the B/L.
ü It is evidence of the terms of the contract of carriage – between the exporter and the
ship-owner. The contract commences when space booking is made and passes through
the various stages until the B/L is issued.
ü It is a receipt from the ship’s operator for the cargo described on it, once the cargo
has been received at the operator’s nominated receivable point.
CONTENT OF B/L (Front page)

1 Titile B/L

2 B/L No.

3 Shipping Company

4 Shipper/Consignor

5 Consignee

6 Notify Party

7 Place of Receipt
CONTENT OF B/L (Front page)
8 Port of Loading

9 Port of Discharge

10 Place of Delivery/Final Destination

11 Vessel & Voyage No.

12 Number of Original B/L

13 Marks & Numbers

14 Description of Goods

15 Gross Weight
CONTENT OF B/L (Front page)
16 Measurement

17 Total No. of Containers or Packages in words

"Freight Prepaid" : Paid by shipper

18 Freight details, Charges
"Freight collect" : To be paid by the buyer at the port of discharge

19 Shipped on board

20 Place and Date of Issue

21 Signature
 TYPES OF B/L
FIATA Negotiable
Các loại vận đơn Port-to-port B/L Combined Transport B/L or
Multimodal
(Ocean B/L) Multimodal Transport B/L
transport B/L
Shipped on board B/L “On board”
Received for shipment B/L
Clean B/L “Clean”
Unclean B/L
Straight B/L
B/L to order of
To bearer B/L
Liner B/L
Voyage B/L
Direct B/L
Throught B/L
Combined B/L
Charter party B/L
Switch B/L, Bolero B/L…
 AIR WAYBILL - AWB
- Air Waybill is the document made out by or on behalf of the shipper which
evidences the contract between the shipper and carrier for carriage of cargo over
routes of carrier.
- The AWB is the most important cargo document issued by a carrier or its authorized
Cargo Agent. It combines several purposes:
Ø Documentary evidence of the conclusion of the Contract of Carriage
Ø Proof of receipt of the goods for shipment
Ø Freight bill
Ø Customs declaration and certificate of Insurance (if requested)
Ø Guide to carrier staff in handling, dispatching and delivering the consignment.
 AIR WAYBILL - AWB
- The AWB is a non-negotiable document.
- The AWB may only be used:
+ For transportation of individual shipments
+For transportation of consolidated shipments.
- Types of AWB:
Master Air Waybill – issued by airline / IATA accredited freight forwarder

House Air Waybill – issued by a freight forwarder only

Airline AWB – with preprinted issuing carrier identification

Neutral AWB – without preprinted issuing carrier identification

 COMBIDOC / MULTIDOC

- They are a transport documents covering transport by more than one mode of
transport, and issued by Multimodal Transport Operator (MTO)
ü FIATA Negotiable Multimodal Transport B/L – FBL
ü Combined Transport Document – COMBIDOC
ü Multimodal Transport Document – MULTIDOC
ü B/L for Combined Transport Shipment or Port to Port Shipment
 COMBIDOC / MULTIDOC
Multimodal transport document would normally show :
- That the consignee and notify parties are as the credit.
- The place goods are received, or taken in charges, and place of final destination.
- Whether freight is prepaid or to be collected.
- The date of dispatch or taking in charge, and the "On Board" notation, if any must
be dated and signed.
- Total number of originals.
- Signature of the carrier, multimodal transport operator or their agents.
 INSURANCE DOCUMENTS

- Insurance Policy certifies that goods transported have been insured under an open
policy and is not actionable with little details about the risk covered

- It is necessary that the date on which the insurance becomes effective is same or
earlier than the date of issuance of the transport documents

- If submitted under a L/C, the insured amount must be in the same currency as the
credit and usually for the bill amount plus 10%
 INSURANCE DOCUMENTS
* Functions insurance documents:

ü It is a proof of insurance contract, regulating responsibilities and rights of Insurer

and Insured.
ü It is negotiable and transferable. The Insured may transfer the right to claim for
compensation to another person by endorsement.

* Types of insurance documents:

ü Insurance Certificate
ü Open Policy, Floating Policy, Open Cover
ü Insurance Policy
ü Cover Note
 INSURANCE DOCUMENTS
* The requirements for completion of an insurance policy

ü The name of the party in the favor which the documents has been issued.
ü The name of the vessel or flight details.
ü The place from where insurance is to commerce typically the sellers warehouse or
the port of loading and the place where insurance cases usually the buyer's
warehouse or the port of destination.
ü Insurance value that specified in the credit.
ü Marks and numbers to agree with those on other documents.
ü The description of the goods, which must be consistent with that in the credit and
on the invoice.
 INSURANCE DOCUMENTS
* The requirements for completion of an insurance policy

ü The name and address of the claims settling agent together with the place where
claims are payable.
ü Countersigned where necessary.
ü Date of issue to be no later than the date of transport documents unless cover is
shown to be effective prior to that date
 COMMERCIAL INVOICE
Commercial invoice: a document provided by the seller to the buyer, also known as
export invoice or import invoice.

Functions of Commercial Invoice

• The invoice must carry a description of the goods, stating prices and terms exactly
as specified in the credit, as well as shipping mark. It should be dated and signed
manually and usual for it to be numbered in series by the exporter.

• Invoice should not be issued for amount in excess of the amounts permitted under
a L/C or in excess for value of contract.

• It is also essential that the price quoted agrees with trade terms
 COMMERCIAL INVOICE
The Commercial Invoice must:

• Be issued by the beneficiary named in the credit (the seller).

• Be address to the applicant of the credit (the buyer).
• Be signed by the beneficiary (if required).
• Include the description of the goods exactly as detailed in the credit.
• Be issued in the stated number of originals (which must be marked "Original) and
copies.
• Include the price and unit prices if appropriate.
• State the price amount payable which must not exceed that stated in the credit
• Include the shipping terms.
 CERTIFICATE OF ORIGIN

- A Certificate of Origin (C/O) is a specific document authorised (certified) generally

by an approved Chamber of Commerce (in VN- VCCI), or other empowered body
identifying goods and attesting that the goods originate in a specific country.
- A C/O is a document that is required by certain foreign countries for tariff purposes,
certifying the country of origin of specified goods.
- Many countries require their import documents to include a certificate of origin for
a variety of reasons, e.g: for duty calculation or trade description purposes…
- A C/O verifies the country in which the goods were manufactured.
 CERTIFICATE OF ORIGIN

* Meaning of C/O

- Tariff Preferences
- Applying anti-dumping and countervailing duty
- Trade Statistics and maintain the quota system
- Trade promotion.
 CERTIFICATE OF ORIGIN

üForm A: for goods exporting from developing countries to OECD countries according
to Generalized System of Preferences – GSP.
ü Form O: for coffee exporting to countries as a member of International Coffee
Organizations (ICO).
ü Form X: for coffee exporting to countries as a non-member of International Coffee
Organizations (ICO).
ü Form T: for textiles and garments exporting from Vietnam to EU countries.
ü Form D: for goods trading between countries that as a members of AFTA with tariff
preference program
ü Form B: for all export goods
PACKING LIST
 PACKING LIST

- Packing specification, it contain details about the packing materials used in

the shipping of goods. It also include details like measurement and weight of
goods.
- The packing list must :
ü Have a description of the goods ("A") consistent with the other documents.
ü Have details of shipping marks ("B") and numbers consistent with other
documents
 OTHER DOCUMENTS

üCertificate of Quality

üCertificate of Quantity/Weight

üCertificate of Inspection

üPhytosanitary Certificate

üVeterinary Certificate

üSanitary/Health Certificate