Categories of Customs Documents Required in the Process of Valuation

Customs documents used in the clearance of goods may be broadly categorized as following;
- Commercial Documents
- Transport Documents
- Financial Documents
- Regulatory Documents
All the four categories of documents, are interlinked and interdependent and should be presented to Customs and analysed simultaneously.

Commercial documents

(a) Purchase order

This is a commercial document used by the Buyer/Importer in placing an order with the supplier/seller.

(b) Proforma Invoice

This is the document which the seller issues in response to the purchase order. It stipulates the terms and conditions upon which the seller will sell the goods to the buyer.

(c) Sales Contract

- This is a legal document that is enforceable by parties demonstrating that the buyer and seller agree on a sale of a particular good.

(d) Commercial Invoice

This is a commercial document prepared by a seller as indication of the final agreement on the sale of goods. It lists all items sold and presented to the buyer for payment.

(e) Receipt

This is a document that is issued in cases of cash transactions certifying receipt of payment by the seller.

(f) Packing list

This is a document that accompanies goods from the exporting country and it gives a detailed breakdown of the way goods that have been packed in the consignment to facilitate both the importer and customs authorities to easily verify the quantities and description of the consignment.

Transport Documents

(a) Shipping Bill/Export entry

This is a Customs document that is generated/issued by Customs of the exporting country.

(b) Bill of Lading/Airway Bill

This is an official document prepared by the carrier/shipper duly accepting the goods for shipment

(c) Freight Invoice

This is a document issued by the shipper/carrier as acknowledgement on the agreed freight terms.

(d) Freight debit note

This is a document issued by the shipper/carrier in the event that freight amount is due.

(e) Insurance certificate

This is a legal document certifying that goods or products are insured against certain risks before carriage. This can be marine insurance, marine and road insurance, or all risks cover.

(f) Insurance Debit Note

This is the document issued by the insurance company in the event that insurance charges are due.

Financial Documents

(a) Form E

This is the declaration made by the exporter to the central bank of the exporting country showing the amount in foreign exchange that the goods are worth.

(b) Payment Documents

Regulatory Documents

(a) Certificate of Origin

This is a customs document that certifies the origin of goods. It also gives the criteria for conferring origin.

(b) Permit/certificate of analysis

This is a document issued by the manufacturer or bureau of standards in various countries certifying that the goods exported have undergone inspection and are certified to be consumed.

(c) Fumigation Certificate

This is a document that certifies that goods imported or exported have been tested /inspected and treated to make them free from pests or fungus and qualify to be consumed or used.

(d) Phytosanitary Certificate

This is a document that certifies that livestock and plants imported or exported have been tested/inspected and vaccinated to make them free of infectious diseases.

(e) Certificate of Conformity

PVOC is Pre-export verification of conformity to standards. It is a conformity verification procedure applied at the country of exportation or origin to ensure compliance with standards of the country of importation where the goods will subsequently be consumed.