Documentation Requirements for Different Delivery Types

Last updated: 3 November 2026. This is general guidance, so check GOV.UK or speak to a customs broker about your own shipment.

The paperwork a shipment needs depends on where it is going and how it travels. A parcel moving between two addresses in Great Britain needs little more than a clear label, while anything crossing a border needs an invoice, a commodity code and, in most cases, a customs declaration. This guide sets out what each delivery type asks for, what has changed since 2025, and the mistakes that hold parcels at the border.

Which paperwork does each delivery type need?

Find your delivery type in the table, then read the matching section further down the page.

Moving goods between Great Britain and Northern Ireland follows its own rules, so check the current GOV.UK guidance before you book.

The four documents almost every international shipment needs

Whichever transport mode you choose, customs works from the same handful of facts: who is sending the goods, who is receiving them, what they are, what they are worth and where they were made. Four items carry most of that information.

Insight: The commodity code on a declaration decides the duty rate and whether an import licence is needed, which is why GOV.UK’s step-by-step import guide treats it as a core part of every declaration. A wrong code can produce the wrong tax bill as well as a delay.

Descriptions, values, weights and named parties should read the same on the invoice, the packing list, the transport document and the declaration. A mismatch between any two of them is one of the commonest reasons a clearance stalls.

Air freight documentation

An air waybill is the contract between the sender and the airline, and it doubles as the tracking reference for the consignment. It travels with the commercial invoice and the packing list, and your forwarder will usually send the customs data electronically before the aircraft lands so the goods can be cleared on arrival.

Some cargo needs more. Dangerous goods, including lithium batteries, must travel with a dangerous goods declaration, and restricted items need the relevant licence or permit before an airline will accept them. Finding a missing form at the airport is a lot more expensive than finding it at your own desk.

One habit pays for itself on every air shipment: check the commodity code against the product, then check the invoice against the packing list. Each product line on the invoice needs its own code so customs can tell the goods apart.

Sea freight documentation

Sea shipments rely on a bill of lading, a commercial invoice and a packing list. Evidence of origin is added when you want to claim a lower rate of duty under a trade agreement, and the UK has agreements with a number of countries, so it is worth checking before you ship rather than after the goods land.

Goods entering Great Britain also need a safety and security declaration lodged ahead of arrival, with deadlines that depend on how the goods travel, and dangerous goods need their own declaration on top. The shipping line, forwarder or customs agent normally files these, but they can only file what you give them, so accurate information has to reach them in good time.

Mistakes at this stage cost real money because containers collect port charges while they wait. Agree in writing who is responsible for each declaration, and ask for a copy of everything lodged on your behalf.

Road transport and cross-border paperwork

Road freight between Great Britain and Europe runs on a CMR consignment note, a commercial invoice and a packing list. Since 31 January 2025, goods coming from the EU into Great Britain have also needed a safety and security declaration, also called an entry summary declaration. Hauliers and carriers normally file it, although you can submit your own through the Safety and Security Great Britain service if you hold a GB EORI number and a Government Gateway account.

Goods that travel under customs transit, such as the Common Transit Convention, need a transit declaration as well, and your haulier or agent will tell you which one applies. Origin evidence matters here too, because it decides whether goods qualify for zero duty under the UK–EU Trade and Cooperation Agreement. Check that your goods-in-transit insurance also covers the journey beyond the UK border, since cover that works for domestic rounds does not always extend abroad.

Express courier shipments

Express services are the simplest route for most senders because the carrier produces the waybill and label from the details you enter. For anything that is not a document, an international parcel still needs a commercial invoice, and the invoice value drives the duty and VAT calculation at the other end. Most express couriers offer online tools that build the paperwork and flag restrictions for the destination country.

Ask whether the shipment will go delivered duty paid (DDP), where the sender settles duties and taxes up front, or delivered at place (DAP), where the recipient pays on arrival. An unexpected bill at the door is a common reason recipients refuse a parcel, so DDP can save a returned shipment. Goods that need an export licence, such as certain controlled or high-value items, must have it in place before the carrier collects.

What has changed since 2025?

Import rules have shifted quickly, so paperwork that worked in 2024 may be incomplete today.

Going paperless

Most carriers and forwarders now accept electronic commercial invoices, and a digital file is easier to correct, search and store than a stapled set of copies. Ask your courier whether it offers paperless customs submission when you book, and keep the final version of every document in one folder for the shipment.

Pre-shipment checklist

• Confirm whether the shipment stays in Great Britain, leaves the UK, or goes to Northern Ireland.
• Check that you have a GB EORI number if you are a business importing or exporting.
• Find and verify the commodity code for every product line.
• Make sure the invoice, packing list and transport document match on descriptions, values and weights.
• Check whether the goods need a licence, certificate or dangerous goods declaration.
• Decide who files the customs and safety and security declarations, and get that in writing.
• Agree who pays duty and VAT, under DDP or DAP terms.
• Keep a copy of everything you send.

Related guides from Q Couriers

• How to send a parcel abroad from the UK
• UK customs clearance for importing goods, step by step
• Cross-border e-commerce logistics challenges
• Parcel insurance: how it works
• Q Couriers delivery services

Answers to common questions about delivery paperwork

Do I need customs paperwork to send a parcel within the UK?

No, a parcel moving between addresses in England, Scotland and Wales does not go through customs, so a clear label with the full address and a contact number is what the carrier needs. Parcels travelling between Great Britain and Northern Ireland are treated differently and can need declarations, particularly when a business is sending or receiving them. Check the current GOV.UK guidance or ask your carrier before you book. Our guide to labelling your parcel for delivery covers what should appear on the label.

How long do I need to keep customs documents?

HMRC expects you to keep records of goods you declare for 4 years, and VAT-registered businesses must keep their VAT records for at least 6 years, so many importers simply keep everything for 6. You may need to hold some evidence for longer if you claim a relief outside that window. GOV.UK says records do not have to be kept in a set format, which means scanned or digital copies are fine as long as they stay complete and readable. The detail sits on GOV.UK’s archiving your trade documents page.

Who is responsible if the customs paperwork is wrong?

In most cases the owner of the goods or the person making the declaration stays accountable for its accuracy, even when an agent or forwarder files it for you. HMRC can charge extra duty and issue penalties for inaccurate declarations, and the goods may be held while the problem is corrected. Agree in writing which party is responsible for each document, and keep your own copies so you can show what you supplied. If you are unsure, a customs broker can review the documents before you ship.

What is a commodity code and where do I find one?

A commodity code is a number that classifies your goods so customs can apply the right duty, VAT treatment and import controls. UK declarations use a ten-digit code, and you can search the UK Trade Tariff on GOV.UK to find the right one. Do not simply copy the code from an overseas supplier, because the treatment and the final digits can differ for the UK. If you cannot decide between two codes, ask a customs broker or HMRC rather than guessing.

Do I need an EORI number?

Businesses need a GB EORI number, starting with GB, to import goods into or export goods from Great Britain. An EU EORI number does not replace it for UK declarations. Private individuals sending a personal parcel do not normally need one. Registration is free on GOV.UK and usually takes only a few minutes, although approval times can vary.

How long can goods stay in the UK on a temporary import?

An ATA Carnet is valid for up to one year from the date of issue, and the goods it covers must leave within that period. HMRC’s Temporary Admission procedure suits goods a carnet does not cover and generally lets most goods stay for up to 24 months, although some goods have shorter limits. The goods usually have to leave in the same state they arrived, with no processing or repair. If you need more time on a carnet, you have to obtain a replacement carnet.

What happens if my parcel is held at customs?

Customs usually holds a parcel because information is missing, a duty or VAT payment is outstanding, or the contents need a licence or further checks. Your carrier will normally contact the recipient or sender and ask for documents such as the commercial invoice or proof of value. Replying quickly matters because storage charges can build while the parcel waits. If the goods cannot be cleared, they may be returned to the sender or, in some cases, seized.