Shipping documents

2026-06-09 By Jan van den Herik

The same document goes by many names: cognossement is a bill of lading, an HS code is a TARIC / commodity / tariff code, a CvO is a certificate of origin. A plain glossary of the core shipping documents, their aliases, and what each must contain.


One of the first things that trips people up in freight is that the same document has several names, depending on the language, the country and the habit of whoever you're talking to. Below: a plain glossary of the core shipping documents, the names they go by, and what each one is for. Nexport Logistics prepares and checks these documents for you in the Nexportal portal as part of your Customs and transport.

Bill of lading (B/L): cognossement / kognossement

The transport document for sea freight: contract, receipt and (when negotiable) title to the goods. Plural bills of lading. The air equivalent is the air waybill (AWB). The release mechanics, originals, telex, express and the "to order" rule have their own page: Bill Of Lading.

Commercial invoice: handelsfactuur / commerciële factuur

The seller's invoice for the goods. It drives the customs value, so it must show the parties, a clear goods description, quantities, unit and total value, currency, the Incoterm, and the terms of sale. It is the single most-scrutinised document at Customs.

Packing list: paklijst

Lists how the shipment is packed: number and type of packages, contents per package, net and gross weights and dimensions. It has to match the commercial invoice and the B/L. There are also rules for how items must be described and what must minimally appear, because customs and the carrier cross-check it against the cargo.

Certificate of origin: certificaat van oorsprong (CvO) / COO

Proof of where the goods were produced, abbreviated CvO in Dutch and COO in English. It can affect the duty rate and is sometimes mandatory. The preferential variant EUR.1 supports reduced or zero duty under a trade agreement. The A.TR is a different animal: not an origin certificate but proof of free circulation in the EU–Türkiye customs union.

HS code: TARIC code / commodity code / goederencode / tariff code / harmonized code / douanetariefcode

The classification number for the goods. The HS code (Harmonized System) is the global 6-digit base; the EU extends it to the 10-digit TARIC code. People also call it the commodity code, tariff code, harmonized code, goederencode or douanetariefcode — all the same thing. It sets the duty rate, the VAT rate and any restrictions (licences, anti-dumping, CBAM), so getting it right is the most consequential single field. We confirm codes on the official Dutch customs tariff, never a third-party lookup.

How Nexport Logistics prepares them

Nexport Logistics is a freight forwarder under the FENEX conditions, with its own customs declarants in-house. We draw up the B/L and arrange the certificate of origin where needed; the commercial invoice and packing list come from the shipper, and we cross-check them line by line against each other and the Customs declaration, and confirm the HS/TARIC classification. A mismatch between documents is the kind of thing that holds cargo; we catch it before it does. You see every document in the Nexportal portal. Want the paperwork off your desk? Email info@nexportlogistics.nl.

Official source: EU customs tariff (tarief.douane.nl). Related: Bill Of Lading · Customs · Customs Value · Incoterms · Importing Into The Netherlands