Submitted to:

CB Carmelino Pacate

In partial fulfillment of the requirements of CA 7
(Forms, Doc, Customs Proc, Prac and Customs)

Presented By:
Edward John Balanghig
1
st
Semester S.Y. 2014-2015

Holy Cross of Davao College
Learning Objectives
To recognize the common documents
used in shipping imported goods;
To know its importance; and
To identify such documents just by
looking at it
Outline
Background of Documents
Topic Presentation
Bill of Lading
Commercial Invoice
Packing List
Pro Forma Invoice
Certificate of Origin
Background of Documents
Also known as transport documents,
shipping documents are legal
documents that are utilized in the
process of transporting goods from one
location to another. Documents for
shipping are required for the legal
transport of goods in domestic settings
as well as with international shipping
of all types.
The exact documents required to
manage the shipment and delivery of
goods will vary, based on regulations
and standards that apply at both the
starting point for the shipment and
the destination, as well as any points
in between where the goods must be
registered and inspected.

The Five Major Shipping Documents
1. Bill of Lading
A B/L is a document acknowledging
that goods have been received for
shipment on board a particular vessel,
which is bound for particular
destination in which the goods are to
be carried.
The reason why a Bill of Lading is
issued is that (1) cargo owners or
shippers need assurance that the
goods have been received by the ship,
(2) as well as a promise that the goods
will reach its final destination.


B/L Functions
Evidence of Contract of Carriage
Evidence of Receipt of Goods
Document to Title of Goods

Function #1
As Evidence of a Contract of
Carriage
A B/L contains a promise to transport
the goods. It acknowledges that the
goods have been delivered to the
carrier for shipment to a stated
destination.
Function #2
As Evidence of Receipt of Goods
The bill of lading is a prima facie
evidence of the receipt of the goods as
they are described in the document. It
should enumerate the goods
according to quantity description and
shipping marks, packaging as well as
the apparent condition of the goods in
which they are shipped.
Function #3
As Document of Title to the Goods
Possession of the bill of lading is
equivalent to the possession of the
goods. It also entitles the holder of the
bill to make any claim against the
carrier for the loss of or damage to the
goods.
Classes or Kinds of Bill of Lading
Ocean Bill
Straight Bill
Negotiable Bill
Combined Transport Bill
Through Bill

Ocean Bill
An Ocean bill of lading satisfies roles
1 & 2 above and does not satisfy role 3
as the document is not negotiable. As
there are no originals issued for this
type of bill, the release is termed as
an Express Release and is mentioned
as such on the body of the bill of
lading and manifest.
Straight Bill
Straight Bill issued in Original(s) to a
named consignee and therefore is a
NON-NEGOTIABLE & NON-
TRANSFERABLE DOCUMENT.
Release of cargo at destination must
be issued ONLY to the named
consignee and ONLY upon surrender
of all the original bills issued.

Negotiable Bill
B/L issued in Original(s) and maybe
consigned TO ORDER or TO
ORDER OF SHIPPER or TO
ORDER OF XYZ BANK (where
Letter of Credit maybe involved).
Also known as an Order Bill.
Combined Transport Bill
Combined transport bill involves
multiple modes of transport from the
Place of Receipt to Place of Delivery
and all these movements are carried
out as a single contract by multiple
service providers under the employ of
the carrier.
Through Bill
Through Bill is similar to Combined
Transport Bill of Lading except that in
the case of the Through Bill of Lading,
the carrier is directly responsible only
for the sea leg and for the inland
movement they act as an agent in
arranging the inland movement.
2. Commercial Invoice
A commercial invoice is a document
used in foreign trade. It is used as a
customs declaration provided by the
person or corporation that is exporting
an item across international borders.

It is used to calculate tariffs,
international commercial terms (like
the Cost in a CIF) and is commonly
used for customs purposes.

It must include specific information
such as the parties involved in the
shipping transaction, the goods
being transported, the country of
manufacture, and the Harmonized
System codes for those goods.



A commercial invoice form is used for
all shipments containing non-
documents. The commercial
invoice is the primary document used
for importation control, valuation,
and duty determination. This
document identifies the products
being shipped.


CI Contents
The form should include:
Complete name and address information for
both shipper and consignee
Phone numbers for both shipper and
consignee
Terms of Sale (Incoterm)
Reason for export
A complete description of the item
What is the item?

What is the item used for?
Harmonized Tariff Codes, if known
Country of origin (where
manufactured) for each commodity
Number of units, unit value, and total
value (purchase price) of each item
Number of packages and total weight
Shipper's signature and date

3. Packing List
A packing list, is a document that
accompanies delivery packages,
usually inside an attached shipping
pouch or inside the package itself. It
includes an itemized detail of the
package contents but does not
pricing.



It serves to inform all parties,
including transport agencies,
government authorities, and
customers, about the contents of
the package. It helps them deal
with the package accordingly.



Pro Forma Invoice
A Pro Forma invoice is an invoice
prepared by the exporter before
shipping the goods, informing the
buyer of the goods to be sent, their
value, and other key specifications. It
also can be used as an offering of sale
or price quotation. It is usually sent to
the buyer before all of the invoice
details are known.

4. Certificate of Origin
A Certificate of Origin (CO/COO) is an
important international trade
document attesting that goods in a
particular export shipment are wholly
obtained, produced, manufactured or
processed in a particular country.
The origin does not refer to the
country where the goods were shipped
from but to the country where they
were made. In the event the products
were manufactured in two or more
countries, origin is obtained in the
country where the last substantial
economically justified working or
processing is carried out.

Major Types
1. "Non-Preferential COs/
Ordinary which certify that the
country of origin of a particular
product does not qualify for any
preferential treatment.
2. "Preferential COs" enable
products to enjoy tariff reduction
or exemption when they are
exported to countries extending
these privileges: e.g. GSP,
Commonwealth Preference
Certificate.

The Five Major Shipping Documents
Sample
Ocean Bill of
Lading
Sample
Straight Bill
of Lading
Sample
Combined
Transport Bill
Sample
Through Bill
of Lading
Sample
Commercial
Invoice
Sample
Packing List
Sample
Pro Forma
Invoice
Sample
Certificate
of Origin
References
Definition: Certificate of Origin
http://bit.ly/1lfnusb
Definition: Packing List
http://1.usa.gov/1qKhnUw
Definition: Bill of lading
http://bit.ly/1nJBHiw
Definition: Pro Forma Invoice
http://bit.ly/1jPWHD2
Definition: Commercial Invoice
http://bit.ly/1nGkNmi

Personal Profile
Name: Edward John Balanghig
Year: 4