China Export Documents: Invoice, Packing List, CO Checklist

The goods are finished, the cartons are on pallets and the buyer in Mombasa or Muscat is waiting. Then the forwarder asks for a draft of the commercial invoice, the packing list and a certificate of origin, and the exporter realises nobody has checked whether the names, weights and values agree. A small mismatch can hold up a container at the port.

Getting your China export documents right is not glamorous, but it protects your reputation with buyers. Importers in Africa and the Gulf often deal with strict customs offices and bank payment terms. A clean, consistent set of papers makes their life easier and makes them more likely to reorder.

This guide explains the core documents in plain English, shows how they relate to each other, and gives a checklist you can reuse. It is general information for planning, not a substitute for your customs broker.

The core set of China export documents at a glance

Most export shipments from a Chinese factory involve a familiar group of documents. Some are produced by you, some by your forwarder or broker, and some by the carrier or an authority.

Document	Usually prepared by	Main purpose
Commercial invoice	Exporter	Describes goods, value and terms of sale
Packing list	Exporter	Lists cartons, weights and volumes
Export declaration	Broker, for the exporter	Declares the goods to Chinese customs
Bill of lading or air waybill	Carrier	Receipt and transport contract
Certificate of origin	Issuing body, on request	States where goods were made
Product certificates or reports	Lab or manufacturer	Show conformity where required

Not every shipment needs every document. The buyer's country, the product type and the payment method decide what is requested.

Commercial invoice: the document everything else is checked against

The commercial invoice is the central record. It should contain the seller and buyer names and addresses, an invoice number and date, a clear description of each product, quantity, unit price, total value, currency, and the Incoterm and named place of delivery, such as FOB Shenzhen or CIF Mombasa.

Good habits:

Use the same product names and model numbers as the quotation and the packing list
State the currency clearly
Show the buyer's exact legal name as it appears on their import registration
Avoid vague descriptions such as "spare parts" or "gift items", which customs may query
Keep the invoice value consistent with the actual agreed price

Buyers sometimes ask for a lower value on paper to reduce import duties. Do not agree to this. Under-declaring creates serious legal risk for both sides, and customs can hold or seize goods.

Packing list: simple on paper, easy to get wrong

The packing list describes how the goods are physically packed. Include carton or pallet numbers, contents per carton, quantity, net and gross weight, dimensions and total volume. A buyer who receives mixed products needs it to check each carton at the warehouse.

Typical errors include totals that do not add up, carton counts that differ from the invoice, and missing marks. Weigh a few cartons rather than estimating. Make sure shipping marks on the cartons match the list, because a carton that cannot be identified is a carton that can be lost.

HS codes, declarations and customs brokers

Every product is classified with a Harmonized System code, the international system customs offices use to apply duties and rules. The first six digits are shared across many countries, while each country adds its own further digits. The code on your export declaration may differ in length from the code the importing country uses, so share your classification with the buyer and let both customs brokers confirm.

The export declaration is filed with Chinese customs, usually by a licensed broker or your forwarder. They will need accurate descriptions, values, quantities and, for some goods, supporting certificates. Ask your broker early whether any of your products need special handling, inspection or permits. If your business sells under a trading company, make sure the paperwork shows the right entity.

Questions about tax treatment of exports, including any refunds, belong with your tax adviser. Rules and procedures change, so do not copy what another factory did last year.

Certificate of origin and other proof of compliance

A certificate of origin states the country where the goods were produced. Buyers may need it for customs clearance, for banks under letter-of-credit terms, or to claim preferential treatment where a trade agreement applies. In China, certificates of origin are issued through recognised bodies, and your broker or forwarder can advise which route fits your shipment.

Other documents may be requested depending on the product and market:

Test reports from an accredited laboratory
Certificates of conformity or inspection documents required by the importing country
Material safety data sheets for chemicals and some batteries
Fumigation or treatment certificates for wooden packaging
Health or quality certificates for certain categories of goods

Do not promise any certificate you do not hold. If a buyer asks for one, find out exactly which standard or programme applies in their country, then verify the process with the relevant authority.

A pre-shipment consistency check

Before you send documents to the forwarder, print them side by side and run through this checklist:

Company names and addresses match on every document
Product descriptions and model numbers are identical
Quantities, weights and carton counts agree across invoice and packing list
Incoterm and place of delivery are stated and consistent with the contract
Currency and total value match the order
Marks on cartons match the packing list
Dates and invoice numbers are logical
Any letter of credit or payment terms are checked word by word

If the buyer pays through a bank under documentary terms, even a small spelling difference can lead to a rejected presentation. Ask the buyer to confirm their legal name and address in writing.

Where Incoterms and payment terms change the paperwork

The Incoterm in your quotation decides who handles which documents. Under FOB, your side arranges export clearance and the buyer's forwarder books the main freight. Under CIF or CFR, you book the freight and your name usually appears more prominently on the transport documents. Under EXW, the buyer arranges almost everything, but you still need to supply accurate invoices and packing details.

Payment method matters too. Bank transfer terms are relatively flexible. Documentary terms, such as a letter of credit, require the papers to match the credit exactly, including descriptions, ports and dates. If you are unfamiliar with them, ask your bank or broker to check the draft before you ship.

How the marketplace fits

Document work starts earlier than you think. When a buyer finds your listing on Comilmart and asks about terms, the quotation you send becomes the basis for the invoice. List your MOQ, tiered prices, lead time, certifications and specifications precisely so the paperwork can mirror them later. Buyers can use the landed-cost calculator and shipping rate tools to estimate costs, and ComilExpress is Comilmart's own logistics service for those who want shipping support.

For general buyer protection, Trade Assurance is available on the platform. Read its page before you refer to it in a negotiation, and do not describe terms it does not state.

Confirm before you ship

Everything above describes well-known concepts, not current rules for your exact product. Confirm current requirements with your customs broker, freight forwarder, tax adviser or the relevant authority, and ask them to review your documents before the cargo leaves the factory.

Frequently asked questions

Do I need a certificate of origin for every shipment? Not always. It depends on the buyer's country, the product and the payment terms. Ask the buyer and your broker.

Who prepares the packing list? Usually the exporter, because only the factory knows exactly what is in each carton.

Can the invoice show a different value from the real price? No. Declare the true agreed value. Anything else carries legal risk.

Is it free to apply on Comilmart? Yes. Applying is free, followed by a verification review.

Next step

Clear China export documents start with a clear listing and a reliable quotation. If you are ready to find buyers, apply as a manufacturer and gather your licence, certificates, logo and product photos. To see what importers ask for in practice, visit the learning centre.