The import documents checklist: LC, invoice, packing list, BL and CO
Most delays at Chattogram are not caused by disputes over duty. They are caused by paperwork that does not agree with itself — a weight on the packing list that differs from the bill of lading, a description on the invoice that does not match the declared HS code, a certificate of origin naming a consignee that is not the importer.
Customs clearance is in large part a consistency check across a set of documents. This is what the set contains, what each document is for, and where the mismatches usually appear.
Before the goods move
Import Registration Certificate (IRC). Issued by the Office of the Chief Controller of Imports and Exports. Commercial importers need one; industrial importers hold an industrial IRC. It is renewed annually, and an expired IRC stops a clearance dead.
Business Identification Number (BIN) and TIN. VAT registration and tax identification. These tie the shipment to a registered entity and are what the AIT and AT components are ultimately credited against.
Letter of Credit (LC) or the agreed alternative. Most formal imports into Bangladesh move under an LC opened through an authorised dealer bank. The LC fixes the goods description, quantity, value, shipment window and Incoterm. Everything downstream is measured against it, so an error here propagates through every later document.
Some trade moves on contract or advance payment instead, subject to the limits the central bank sets. Your bank will tell you what is permitted for your transaction; it is not a decision to make unilaterally.
The commercial documents
Commercial invoice. The single most important document for valuation. It must show the seller and buyer, a clear description of the goods, quantity, unit price, total value, currency and the Incoterm. The Incoterm is not a formality — it determines what is already inside the invoice figure and what customs will add to reach the assessable value. See FOB, CIF and CFR.
Packing list. Carton-by-carton contents, with net and gross weights and dimensions. It is the document a physical examination is conducted against. For goods carrying specific duties charged by weight — much of chapter 72 steel, for instance — the weights on the packing list feed directly into the duty calculation rather than merely describing the shipment.
Bill of Lading or Air Waybill. The transport document and, for a negotiable BL, the document of title. The consignee must be correct. Goods cannot be released against a BL naming someone else, and correcting it after arrival is slow and expensive.
Origin and compliance
Certificate of Origin. States where the goods were produced. If you are claiming a preferential rate under SAFTA, APTA or a bilateral arrangement, the correct preferential CO — not a generic chamber-of-commerce certificate — is what supports the claim. Without it the preference is simply not available, whatever the goods' actual origin.
Insurance certificate. Required where you arranged insurance, which under FOB and CFR you should have. It also evidences the insurance element of the CIF value.
Product-specific permissions. These vary widely and are the most common source of a surprise hold:
- Food, agricultural and animal products — phytosanitary or health certificates, and often a radioactivity certificate
- Pharmaceuticals and medical devices — Directorate General of Drug Administration clearance
- Telecommunications and wireless equipment — BTRC approval
- Goods subject to mandatory standards — BSTI certification
- Chemicals, arms-related items and other restricted goods — the relevant line ministry's permission
The controlling document is the current Import Policy Order, which lists what is banned, what is restricted and what conditions attach. Check it, or have your C&F agent check it, before the LC is opened rather than after the goods arrive.
At clearance
Bill of Entry. The customs declaration itself, submitted through ASYCUDA World, normally by your C&F agent. It carries the declared HS code, the assessable value and the computed duty and taxes. This is the document to check against your own calculation — if the implied rate does not match the published TTI for your code, you want to know why before payment, not after. The method is in how to check whether a quoted landed cost is plausible.
Authorisation for the C&F agent. A letter or power of attorney permitting the agent to act for you.
Proof of payment. Duty and tax receipts, port charges, and the delivery order from the shipping line.
The five mismatches that cause most delays
Description drift. The LC says one thing, the invoice paraphrases it, the bill of entry uses tariff language. Each step is a chance for the three to diverge. Keep the goods description identical, word for word, across all documents.
Weight discrepancy. Packing list, bill of lading and physical weighment disagree. Minor variance is tolerated; a material gap triggers examination and, on weight-based duty lines, a reassessment.
Quantity against the LC. Shipping more than the LC permits creates a banking problem as well as a customs one.
Wrong HS code on the LC. The code quoted at LC stage often gets carried through unexamined. If it is wrong, you are committed to a figure that does not match the goods. Settle the classification before opening the LC — the difference between two plausible codes can be eighty percentage points.
Missing or wrong-type Certificate of Origin. A preference claim fails without the correct form, and the duty saving disappears entirely.
A note on what this list is
This is the ordinary documentary set for a commercial sea import, assembled to give you a working picture of the process. Requirements change with the product, the importer's status, the country of origin and the Import Policy Order in force, and the detail is set by the National Board of Revenue and the relevant regulators rather than by the tariff schedule.
Treat it as the structure to ask questions against, and confirm the specific requirements for your consignment with your C&F agent. What this site can tell you with precision is the duty position: look up your code for the segregated breakdown of CD, SD, VAT, AIT, RD and AT, and the Total Tax Incidence that follows from them.