EU export documents: the checklist your customs broker actually wants
A shipment that is short of one document does not travel. It sits — accruing demurrage at a port or storage at a warehouse — until the paper catches up. In our experience far more FMCG consignments are delayed by documentation than by stock availability.
The frustrating part is that most of the delays are avoidable, because the documents that take longest to obtain are exactly the ones buyers ask for last. This is the checklist, in the order the documents actually get produced.
Always issued, every shipment
Commercial invoice
Issued by us. States seller, buyer, goods description, quantity, unit and total value, currency, Incoterm with named place, and both VAT numbers. Customs value the shipment from this document, so the description must match what is physically in the boxes. "Foodstuffs" is not a description; "carbonated soft drink, 330 ml aluminium can" is.
Packing list
Issued by us. Pallet-by-pallet breakdown: SKU, case count, units per case, net and gross weight, pallet dimensions, and — for food lines — batch codes and best-before dates. Your receiving warehouse checks against this, and so does any customs officer who opens the trailer.
Transport document
Issued by the carrier. For road within and out of the EU this is the CMR consignment note. For sea freight it is the bill of lading, which is also a document of title — whoever holds the original controls the cargo, which is why banks hold it under a letter of credit.
The single most common error: a mismatch between the weights on the packing list and the weights on the CMR or B/L. Customs systems flag it automatically, and resolving it takes days. Check that the two documents agree before the truck leaves — after departure it is a correction rather than a check.
Required for export outside the EU
Export declaration (EX-1 / MRN)
Filed in the Polish customs system by whoever holds the export obligation under your Incoterm — us under FCA, FOB, CIF and DAP; you under EXW. It produces a Movement Reference Number, and the confirmation of exit is what allows the sale to be zero-rated for VAT. If you buy EXW and never send us proof of export, we are legally obliged to charge Polish VAT on the invoice.
EUR.1 movement certificate or statement on origin
Proof of preferential EU origin, which reduces or eliminates import duty in countries holding a trade agreement with the EU. An EUR.1 is stamped by Polish customs and takes one to three working days. Under newer agreements the equivalent is a statement on origin made out by a registered exporter on the invoice itself.
Request this at enquiry stage. Not all goods we sell qualify — a product manufactured outside the EU and merely warehoused here does not become EU-origin by passing through Poland. We will tell you which lines in your order qualify before you order, if you ask before you order.
Certificate of origin
Non-preferential origin, issued by a chamber of commerce. Some destinations require it regardless of duty preference, purely as an import formality. Two to five working days.
Food-specific documents
Health certificate
Issued by the Polish veterinary or sanitary inspectorate for products of animal origin — milk powder, infant formula, dairy-containing confectionery. This is the long pole in the tent: inspection has to be scheduled, and the certificate is tied to the specific consignment. Allow five to ten working days, and tell us at enquiry stage rather than after the proforma is paid.
Free sale certificate
Confirms the goods are legally sold in the EU. Frequently required for cosmetics and food supplements entering the Middle East, North Africa and parts of Asia. Issued by a chamber of commerce or the sanitary inspectorate depending on product type.
Analysis or conformity certificate
Batch-level laboratory data. Standard for infant formula and milk powder, and increasingly requested for any food line entering a market with strict import testing.
Excise goods
Beer, wine and spirits move under duty-suspension arrangements within the EU, accompanied by an e-AD generated in the EMCS system. Your business must hold the appropriate excise authorisation at the receiving end, or the goods cannot move under suspension and duty becomes payable in Poland. Confirm your excise number before you order excise lines.
Timeline: work backwards from the loading date
| Document | Issued by | Lead time | Request when |
|---|---|---|---|
| Health certificate | Veterinary / sanitary inspectorate | 5–10 days | At enquiry |
| Certificate of origin | Chamber of commerce | 2–5 days | At enquiry |
| Free sale certificate | Chamber / inspectorate | 2–5 days | At enquiry |
| EUR.1 certificate | Polish customs | 1–3 days | At order |
| Export declaration | Us or your broker | Same day | At loading |
| Invoice & packing list | Us | Same day | At loading |
| CMR / bill of lading | Carrier | At collection | At loading |
Read that table bottom to top and the rule is obvious: the documents nobody thinks about until the truck is booked are the ones that take the longest. Tell us the destination and the certificates you need on the first enquiry, and the paperwork finishes before the picking does rather than a week after.
Related: which Incoterm you buy on determines who is obliged to file the export declaration — worth settling before you order.