Cargo rarely stops at the border because the rules are complicated. Far more often it stops because the numbers do not match: the weight on the CMR differs from the invoice, the commodity code is "roughly right", and the packing list was put together in a hurry. Below is the full set of documents for exporting to the EU and the places where things usually go wrong.
The basic set
These four documents are needed in nearly every shipment, whatever the cargo and destination.
- Commercial invoice. The core document of the deal. It must show both parties, a description of the goods, quantity, unit price and total, Incoterms, currency and a signature.
- Packing list. How many packages, what is in each, gross and net weight, dimensions. This is what customs checks the actual load against during an inspection.
- CMR waybill. The international consignment note. It proves the carriage took place and defines the carrier's liability. The carrier prepares it; sender, carrier and consignee all sign.
- Export declaration (EX-1). Filed in Ukraine on departure. It is closed after the border crossing and you receive confirmation of actual export — which you need for the zero VAT rate.
Documents that depend on the goods
This is where the specifics begin. What is unnecessary for one shipment is a condition of entry for another.
EUR.1 certificate of origin or an origin declaration on the invoice. It grants the preferential duty rate under the Association Agreement with the EU. For consignments under €6,000 an invoice declaration is enough; above that you need a stamped EUR.1. Without it your buyer pays full duty — and usually mentions it only after receiving the bill.
Phytosanitary certificate — for timber, plant products, grain, and also for wooden packaging. That last one is forgotten most often: pallets must comply with ISPM 15 and carry the corresponding mark.
Veterinary certificate — for products of animal origin, with mandatory prior notification in the TRACES system.
Dual-use export licence — for equipment that could in theory have a military application. The list is broader than people expect: certain machine tools, optics, chemicals and electronic components fall under it.
ADR documentation — for dangerous goods. You need the correct marking, an ADR transport document and a driver with the matching certificate.
Transit and customs procedures
If the cargo crosses the EU in transit or is cleared somewhere other than the first border, you need a T1 transit declaration. A declarant or the carrier files it and it is discharged at the office of destination. A T1 that is not closed in time turns into a claim against the guarantor — real money and real stress.
A TIR carnet simplifies transit through several countries without a separate declaration at each border. For most EU trips it is no longer required, but on routes through Türkiye or the Balkans it remains a useful tool.
What ICS2 changed
The EU's advance cargo information system ICS2 is now fully in force. Cargo data must reach the system before arrival at the EU border, otherwise the vehicle waits. The carrier submits it, but the accuracy of the goods description depends on what you wrote in the invoice. Wording like "spare parts" or "goods" increasingly causes delays: the system demands specifics.
Five mistakes that cost the most
- Weight discrepancies between CMR, invoice and packing list. Even 50 kg of difference is grounds for inspection.
- An inaccurate commodity code. It determines the duty rate and whether licences are required. The error surfaces at the border, with the cargo already there.
- A generic description. "Equipment" is not a description. Give the name, purpose and material.
- Wooden packaging without ISPM 15. The whole load is turned back, including perfectly compliant goods.
- A missing EUR.1 where one is due. Your buyer pays the duty, and that damages the relationship faster than a delay.
Who prepares what
From you: the invoice, packing list and an accurate description with the commodity code. From us: the CMR, export declaration, transit documents where needed, and coordination with the customs broker at the border. We check questionable line items before the vehicle is dispatched, not when the van is already at the crossing.
If you are exporting for the first time, or shipping goods that are new to you, send the invoice for review in advance. Fifteen minutes of a manager's time regularly saves two days of standing still.