What customs documents are required for air shipments?

Are you planning to send a shipment by air but aren’t sure which documents to prepare? If even one document is missing, your shipment could be held up at the airport for several days. But don’t worry! In this article, we’ll set out all the customs documents required for air shipments that you need to prepare to ensure your customs clearance at the airport goes smoothly.

Why does air freight require so many documents?

Air freight documents are organised into three layers. These are:

  1. commercial and transport documents – in other words, who is transporting what to whom and for how much.
  2. customs declarations – that is, the formal entry or exit of goods from the EU.
  3. the security layer, which guarantees that the consignment does not contain anything dangerous.

The third layer is scrutinised with particular rigour. The reason? Aeroplanes have repeatedly been the target of terrorist attacks, so the cargo is screened using data before it is loaded on board.

The set of documents required depends on the type of goods and the route (import from outside the EU, export, transit) – some are always required, whilst others are needed only under certain conditions.

What customs documents do you need to prepare before shipping by air?

First, let’s outline them briefly. The table below lists the required customs documents for air consignments. The ‘When’ column indicates whether a particular document applies to every consignment or only to selected goods.

Document

Purpose

When

Air Waybill (AWB)

Proof of the contract of carriage and acceptance of goods

Always

Commercial invoice | Basis for calculating customs duty and VAT

Basis for calculating customs duty and VAT

Always (outside UE)

Packing list

Detailed specification of the goods

Always

Customs declaration

Formal declaration of goods to the customs authorities

Always (outside the EU)

ENS Summary Declaration (ICS2/PLACI)

Pre-loading risk analysis

Always (import/transit)

EORI number:

a unique identification number assigned to businesses and individuals involved in customs operations within the EU.

Always

Certificate of origin (EUR.1, REX)

Reduced or zero customs duty

Subject to conditions

Declaration of dangerous goods (DGD)

Safety of regulated materials

Subject to conditions

Sanitary / phytosanitary / veterinary certificates

Inspection of food, plants and animal products

Subject to conditions

What documents accompany every air consignment?

Let’s start with the documents checked for every air consignment sent outside the EU. Without them, no customs clearance will take place at the airport.

1. Air Waybill (AWB)

This is the basic transport document in air freight. It confirms the airline’s acceptance of the consignment and serves as proof of the conclusion of the contract of carriage and acceptance of the goods.

It is not a negotiable document – it does not transfer title to the goods. We discuss this in more detail in our article on which mode of transport to choose – sea or air.

The AWB is essential for customs clearance, as it is used to identify the consignment, and the details on the invoice must match those on the AWB.

The format and rules governing the carrier’s liability are currently governed by the 1999 Montreal Convention, which also permits the use of electronic e-AWBs.

2. Commercial invoice

This documents the transaction between the seller and the buyer and forms the basis of the entire clearance process. It is used by customs authorities to calculate customs duty and VAT. The details in the other documents, including the AWB, must match those on the commercial invoice.

It should include:

  1. the EORI numbers of both parties,
  2. a detailed description of the goods,
  3. their value,
  4. the currency,
  5. the country of origin,
  6. and the Incoterms.

A faulty or missing invoice will result in the shipment being held up and the customs clearance process being subject to verification.

3. Packing list

A packing list is a cargo inventory detailing the types and quantities of items (i.e. exactly what and how many units/kilograms of each product are in the consignment), the method of packing and the markings on the packaging.

It speeds up customs clearance, minimises the risk of additional checks and ensures consistency of data with the air waybill and commercial invoice. The absence of an accurate packing list may lead to the shipment being held up or the need to correct the documentation.

4. Customs declaration

A customs declaration is a formal document in which the declarant (usually the exporter or importer) informs the customs authority of the details of the goods being transported. Today, these are submitted exclusively electronically, and this is done by a customs agency on behalf of the declarant.

When exporting goods outside the European Union, once customs clearance is complete, the exporter receives an IE-599 message – an electronic confirmation that the goods have been exported from the EU. The release of the goods into a customs procedure is documented by a Certified Customs Declaration (an electronic document confirming that customs clearance has been completed correctly).

5. Summary import declaration in the ICS2 system

ICS2 is the EU’s advance cargo information system. Data is submitted via a summary import declaration. Based on this data, the system carries out an automatic risk analysis. This is an additional layer of security, operating in parallel with the standard customs declaration.

It should be noted, however, that the ENS declaration in the ICS2 system applies only to the import of goods into the European Union or their transit through its territory. No ENS is submitted for exports from the EU – security requirements on the EU side are then limited to the data provided by the air carrier or to the exit declaration (EXS).

In air transport, the PLACI (Pre-Loading Advance Cargo Information) rule applies – the data must be submitted before the aircraft is loaded.

From 1 September 2025, the ICS2 system will apply to all modes of transport, but the aviation sector was the first to adopt it – and for good reason.

In 2010, a terrorist plot was foiled in which bombs were concealed in printer toner cartridges sent as cargo from Yemen. X-rays failed to detect them. This incident demonstrated that analysing shipment data prior to loading is essential for security.

The European Commission describes the ICS2 system on the page “Import Control System 2 (ICS2)”, whilst the background to the attack is outlined by the Homeland Security Digital Library in the analysis “Looking Back: Air Cargo Bomb Plot Foiled on 29 October 2010”.

6. EORI number

EORI is a unique number assigned to businesses by the customs authority of an EU Member State – a sort of “company registration number” for dealings with customs officials. It appears in customs declarations, ENS declarations and on invoices, linking them to a single entity.

Without an EORI number, you cannot submit either a customs declaration or an ENS declaration – the goods will be held up. Therefore, both the sender and the recipient should obtain one before planning an air shipment.

The European Commission explains who must have an EORI number, how to obtain it and what it is used for in the guide ‘Documents and procedures for customs clearance’.

Which customs documents for air consignments depend on the type of goods?

The following documents do not apply to every consignment. They are required when the goods are subject to specific regulations.

1. Certificate of origin

This confirms the country of origin of the goods. A standard certificate simply states the country, but preferential proof of origin (EUR.1, invoice declaration or the REX system) allows for lower, often zero, customs duties to be paid under EU trade agreements.

2. Declaration of dangerous goods

This document is required for every consignment of dangerous goods – flammable liquids, chemicals or lithium batteries. By signing it, the consignor assumes legal responsibility for flight safety: they confirm that the contents are correctly classified, packed and labelled.

Failure to provide this document usually results in the cargo being refused, whilst concealment leads to legal consequences and a risk to the aircraft. The regulations are updated annually: from 1 January 2026, the 67th edition of the IATA DGR will come into force, in which the charging limit for lithium batteries (maximum 30% of capacity) becomes mandatory.

The declaration of dangerous goods is described by Robert Smith of Shipping Solutions in the article “Creating the IATA Dangerous Goods Form”, whilst the IATA requirements for batteries can be found in the guidelines “Lithium Batteries”.

3. Sanitary, phytosanitary and veterinary certificates

This group typically covers ‘air freight’ goods that are time-sensitive, namely:

  1. cut flowers,
  2. fresh food,
  3. pharmaceuticals,
  4. animal products.

The TRACES-NT system features three variants of the Common Health Entry Document (CHED):

  1. CHED-PP – for plants and plant products.
  2. CHED-D – for food of non-animal origin from the high-risk list.
  3. CHED-P – for products of animal origin.

CITES is a separate case: for species at risk of extinction, a permit is mandatory, not only for live specimens but also for products made from them – e.g. belts or handbags made from snake and crocodile skins. Details are provided by Biznes.gov.pl in its guide on trade in CITES specimens.

Frequently Asked Questions (FAQ) on the required customs documents for air consignments

Does air freight require different documents to sea freight?

B YesB . Air cargo is subject to the ICS2 system with mandatory pre-loading (PLACI), which does not apply elsewhere. Furthermore, an air waybill is non-negotiable, unlike a sea bill of lading, and dangerous goods are handled in accordance with IATA DGR regulations.

Who prepares the clearance documents?

Responsibility is shared. The invoice and packing list are prepared by the consignor. The air waybill is issued by the carrier or freight forwarder. The customs declaration is submitted by a customs agency on the basis of an authorisation. The dangerous goods declaration is completed and signed by the consignor.

Is customs clearance also required for shipments within the EU?

No. Intra-EU shipments do not cross a customs border, so there is no customs clearance. You only need standard commercial documents. The requirement for customs documents applies to routes involving countries outside the EU.

You do not need to go through customs clearance at the airport yourself. At ADECON, we prepare the documentation daily and handle all the formalities for your consignments. Contact us and send your shipment by air without delays or surprises.

References

  1. IATA. (1999). Convention for the Unification of Certain Rules for International Carriage by Air (Montreal Convention). https://www.iata.org/contentassets/fb1137ff561a4819a2d38f3db7308758/mc99-full-text.pdf
  2. European Commission. (n.d.). Import Control System 2 (ICS2). https://taxation-customs.ec.europa.eu/customs/customs-security/import-control-system-2_en
  3. Homeland Security Digital Library. (n.d.). Looking Back: Air Cargo Bomb Plot Foiled on 29 October 2010.https://www.hsdl.org/c/looking-back-air-cargo-bomb-plot-foiled-on-october-29-2010/
  4. European Commission. (n.d.). Customs clearance documents and procedures. Access2Markets.https://trade.ec.europa.eu/access-to-markets/pl/content/dokumenty-i-procedury-odprawy-celnej
  5. Shipping Solutions. (n.d.). Creating the IATA Dangerous Goods Form: The Shipper’s Declaration for Dangerous Goods. https://shippingsolutionssoftware.com/blog/creating-the-iata-dangerous-goods-form-the-shippers-declaration-for-dangerous-goods
  6. IATA. (n.d.). Lithium Batteries. https://www.iata.org/en/programs/cargo/dgr/lithium-batteries/
  7. Biznes.gov.pl. (n.d.). Trade in CITES specimens (Washington Convention).https://www.biznes.gov.pl/pl/portal/ou428
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