Export documents from Bangladesh: what a shipment needs

The short list

These are the documents to plan for. The details change with the product, the destination and the payment method.

The supplier also files papers the buyer rarely sees, such as the export declaration and the EXP form, and they must agree with the documents you receive.

Commercial invoice: what must be on it

The U.S. International Trade Administration describes the commercial invoice as a bill for the goods from seller to buyer and one of the main documents customs use to assess duty. Some governments specify its form, content, language and number of copies.¹

On the Bangladesh side, Customs expects a commercial invoice with a detailed description of the goods, signed by the exporter, attached to the export declaration.²

At destination, the rules can be precise. U.S. regulations, for example, require each invoice to show, among other things:³

• the seller and the buyer, and when and where the goods were sold;

• a detailed description of the merchandise, including grade or quality and the marks and numbers of the packages;

• quantities;

• the purchase price of each item, in the currency of the purchase;

• all charges on the goods itemized by name and amount, including freight, insurance, commission and packing, where they are not included in the price;

• the country of origin.

The invoice must be in English or come with an accurate English translation.³

A practical invoice checklist for any destination:

1. Invoice number and date, matching the number quoted on the other documents.

2. Full names and addresses of seller and buyer (and consignee, if different).

3. A description the customs officer can classify: material, construction and use, not only a style number. Adding the HS code helps your broker check the classification.

4. Quantity, unit price, currency and total.

5. The Incoterm with its named place, for example FOB Chattogram.

6. The LC number, if the sale is under a letter of credit, and the country of origin.

Keep the value breakdown consistent: Bangladesh Bank's guidelines require the exporter's bank to show the FOB value and the freight, insurance and other charges separately on the EXP form.⁴

Packing list

Bangladesh Customs asks for a packing list with quantity, weight and packing information for every export consignment.²

A complete export packing list shows the seller, buyer, shipper, invoice number, shipment date, mode of transport and carrier, and for each package the contents, package type, net and gross weight, marks and dimensions.¹ It does not replace the commercial invoice, and because customs officers use it to check cargo, the two documents must agree.¹ In the United States, a packing list is part of the entry documentation where appropriate.⁵

Bill of lading or air waybill

Sea freight: bill of lading. A bill of lading is the contract between the owner of the goods and the carrier. For ocean shipments there are two common types: a straight bill of lading, which is non-negotiable, and a negotiable or "order" bill of lading, which can be used to buy, sell or trade the goods while they are in transit. The customer usually needs an original bill of lading to take possession of the goods from the ocean carrier.¹

Air freight: air waybill. An air waybill accompanies goods on an international air carrier and lets the shipment be tracked. It is not a negotiable document.¹ For air exports from Bangladesh, Bangladesh Bank's guidelines generally require air waybills to be made out to the order of a bank in the importing country, with exceptions such as shipments already paid for in advance.⁴

Under a letter of credit, watch two points:

• Forwarder documents. A freight forwarder may issue its own cargo receipt or house air waybill. Bangladesh Bank allows export bills to be negotiated against these only when both the letter of credit and the sales contract specifically provide for it, and the forwarder is licensed by the National Board of Revenue.⁴

• On-board notation. If your credit calls for an on-board bill of lading, note that Incoterms® 2020 revised FCA so that the parties can agree the buyer will instruct the carrier to issue an on-board bill of lading to the seller.⁶

Certificate of origin and when it matters

A certificate of origin states where the goods were produced.

Non-preferential origin. Some importing countries, buyers or banks simply want a certificate of origin, and it may be required even when the invoice already shows the country of origin.¹ Bangladesh Customs lists a certificate of origin, issued by the Export Promotion Bureau (EPB) or a chamber of commerce, among the documents that accompany an export declaration.² EPB's website routes its certificate-of-origin service to the Bangladesh Single Window, where EPB is one of the agencies that accept applications online.^{7 8}

Preferential origin. Here, proof of origin changes the duty the buyer pays.

• European Union. The EU's Everything But Arms arrangement gives least developed countries duty-free, quota-free access for all products except arms. Bangladesh is scheduled to graduate from least developed country status in 2026, and the EU says it will continue to benefit from EBA preferences at least until the end of 2029.⁹ Under the EU's system, the exporter declares origin itself on a "statement on origin", and to do that it must be a registered exporter with a REX number.¹⁰ EPB's website lists REX registration among its e-services.⁷

• United Kingdom. Bangladesh is in the Comprehensive Preferences tier of the UK's Developing Countries Trading Scheme.¹¹ Proof of origin is either an origin declaration or a Form A, and the UK does not require the Form A to be stamped by the exporting country's customs authority. Exporters must keep production records for 3 years in case the claim is checked.¹²

In both cases the goods must meet the rules of origin for their product. Ask the supplier early whether they do, and have your customs broker confirm before shipment.

Export registration on the supplier's side

These stay with the supplier, but the goods cannot leave without them.

• Export Registration Certificate (ERC). Before a bank certifies an exporter's EXP form, it must confirm that the exporter is registered with the Office of the Chief Controller of Imports and Exports (CCI&E), and the registration number goes on the form.⁴ CCI&E handles export registration (ERC) along with import and indenting registration through its online licensing system.¹³ See our glossary entry on the ERC.

• EXP form. Exports are declared on an EXP form certified by the exporter's bank, which then tracks that the export proceeds come back to Bangladesh.⁴

• Export declaration (bill of export). The exporter submits it to Customs with the invoice, packing list, EXP form, certificate of origin, VAT registration certificate and TIN, plus the export LC or, without one, the contract or purchase order.²

On Exportain, the Export Verified badge means the Exportain team has checked the seller's ERC. It is a document review, not a factory inspection.¹⁴

Product-specific documents

Bangladesh Customs lists extra certificates for particular goods. Examples include:²

• a phytosanitary certificate for agricultural goods such as vegetables, where the importing country requires one, issued by the Plant Protection Wing of the Department of Agriculture Extension;

• a quality control certificate from the Department of Fisheries for frozen fish, where the destination requires it;

• a consignment-wise export permit from the Bangladesh Tea Board for tea;

• a utilization declaration for ready-made garments exported under bonded warehouse.

The IPPC's ePhyto is the electronic equivalent of a paper phytosanitary certificate, produced under the international standard ISPM 12.¹⁵

Your own market adds its rules. The UK, for instance, requires licenses or certificates for imports such as plants and plant products, animals and animal products, and high risk food.¹⁶ Name any test reports or inspection certificates you need in the contract, with the issuer you accept.

Documents under a letter of credit

A letter of credit turns documents into the condition for payment. The exporter ships, presents the required documents to its bank, and the bank checks them for compliance with the credit. Errors and discrepancies must be corrected and resubmitted before the documents go to the buyer's bank and payment is released.¹⁷ The U.S. International Trade Administration warns that LC documents are prone to errors that cause payment delays and extra fees.¹⁷

ICC's Uniform Customs and Practice for Documentary Credits (UCP 600) are the rules for documentary credits, and ICC's International Standard Banking Practice (ISBP) guides how documents presented under a credit are prepared and examined.¹⁸

Why exact matching matters: the banks examine documents, not goods. If the credit says "100% cotton knitted T-shirts" and the invoice says "cotton tees", or the bill of lading shows a different port from the credit, the presentation can be refused even though the cargo is correct.

Before your bank issues the credit:

1. List every document the credit will require and confirm the supplier can obtain each one.

2. Use the same product description, quantities, Incoterm and ports as the pro forma invoice.

3. Leave enough time between the latest shipment date and the expiry date for documents to be prepared and presented.

4. State whether forwarder documents are acceptable, or require the carrier's bill of lading.⁴

5. Send the draft to the supplier and fix objections before issue, not by amendment after.

On the import side

Your customs broker needs its own set. In the United States, entry documentation includes the entry form, evidence of the right to make entry, the commercial invoice, a packing list where appropriate, and any documents other agencies require.⁵ For ocean cargo, most importer security filing data is due at least 24 hours before loading at the foreign port.¹⁹ In the UK, importers must keep commercial invoices and customs paperwork.¹⁶

Checklist: document, who issues it, when it is needed

Next steps on Exportain

When you ask for quotations, list the documents you need in the RFQ so suppliers can price them in. You can post an RFQ, check which Bangladeshi exporters hold the Export Verified badge in the supplier directory, and use the Incoterms summary and landed-cost estimator on Trade resources. For the Incoterm itself, read our guide to Incoterms for shipments from Bangladesh.