Export shipping documents for Korea shipments: a checklist

The core document set

Document by document

Commercial invoice

The invoice carries the data customs uses most: seller and buyer names and addresses, a clear description of the goods, the HS code, quantity, unit price, total value, currency, the Incoterms rule with its named place (for example "FOB Busan") and the country of origin. Vague descriptions such as "parts" or "samples" are a common reason for holds. If goods are shipped free of charge, the invoice still needs a value for customs purposes.

Packing list

List each package with its marks and numbers, contents, net and gross weight and dimensions. Totals must match the invoice and the transport document. When customs examines a container, the packing list is what the officer checks against.

Bill of lading, sea waybill and telex release

An original B/L is usually issued as a set of three. Whoever holds it can claim the cargo, which is why banks use it under letters of credit. When no bank is involved and the buyer has paid or is trusted, the shipper can surrender the originals to the carrier in Korea. The carrier then sends a release message to its office at destination, and the cargo is released without paper. In Korea this is commonly called a surrendered B/L or telex release (서렌더). A sea waybill is never negotiable: the named consignee collects the cargo, and no original is needed at all.

Check shipper, consignee, notify party, port of loading, port of discharge, container and seal numbers, and the package count before the B/L is issued. Corrections after issue can cost time and fees.

Air waybill

Air cargo moves on a master AWB issued by the airline and, for consolidated cargo, a house AWB issued by the forwarder. The AWB number is the tracking reference for the shipment.

Export declaration certificate

The exporter or a licensed customs broker files the export declaration electronically in the Korea Customs Service's UNI-PASS system. Once it is accepted, the goods must normally be loaded onto the vessel or aircraft within 30 days. Keep the certificate: it supports VAT zero-rating, duty drawback and any later origin verification.

Origin documentation

• To the US under KORUS: a certification of origin completed by the exporter, producer or importer. There is no prescribed form, but it must contain the required data elements. See the KORUS certificate of origin guide.
• To the EU: an origin declaration on the invoice or another commercial document. For consignments above EUR 6,000, only an approved exporter may make it. See the EU–Korea FTA origin guide.
• Non-preferential certificate of origin: where a buyer, bank or destination country asks for one, it is issued in Korea by the chamber of commerce (상공회의소).

Insurance certificate

Under CIF and CIP the seller must buy cargo insurance for the buyer's benefit and hand over proof of cover. Under other rules, insurance is a commercial choice. Check which Incoterms rule applies before deciding who insures.

Dangerous goods and lithium batteries

Hazardous materials need a dangerous goods declaration from the shipper and correctly classified, packed and labeled packages. Lithium cells and batteries must have passed the tests in section 38.3 of the UN Manual of Tests and Criteria (UN38.3), and the manufacturer or distributor should be able to provide a test summary. For air cargo, IATA guidance for 2026 applies a state-of-charge limit of 30% to lithium-ion batteries packed with equipment, from January 1, 2026. See lithium batteries and the UN 38.3 test summary for what that summary must contain and which packing instruction applies. Airline rules can be stricter, so check the current IATA Dangerous Goods Regulations and your carrier before booking.

Permits and licenses

Strategic items and dual-use technology need an export license under Korea's export control rules before shipment. At destination, some products need their own approvals: cosmetics for the US, for example, fall under FDA rules covered in the MoCRA guide.

What has to match

Customs, carriers and banks compare documents with each other. A mismatch is often enough to stop a shipment.

Letters of credit

Under a letter of credit, the bank pays against documents, not goods. It checks that the documents comply with the credit's terms and are consistent with each other. A spelling difference, a missing endorsement or a late shipment date can make a presentation discrepant, which delays payment. Read the credit before you prepare the documents, not after.

US-bound shipments: the documents feed the filings

The US importer's Importer Security Filing, due before the container is loaded in Korea, is built from data in your invoice, packing list and booking: seller, buyer, manufacturer, country of origin, HS code, and where the container was stuffed. If those documents are late or wrong, the filing is too. See ISF 10+2 filing and the wider customs sequence.

Pre-shipment checklist

1. Confirm the Incoterms rule, the payment terms and any letter of credit conditions.
2. Check the HS code and whether the goods need an export license or destination approval.
3. Prepare the invoice and packing list from the same data, and cross-check the totals.
4. Prepare origin documentation if a preferential rate will be claimed.
5. File the export declaration and keep the certificate.
6. Check the draft B/L or AWB before it is issued.
7. Send the importer the data it needs for its filings, in time.
8. Keep the full set together with the shipment record, not scattered across email.

Keeping documents attached to the movement they belong to is part of tracking and custody. Cargovate for shippers keeps them in one record of the shipment.

Common questions

Is a packing list always required?

Not every authority demands one for every shipment, but carriers, customs brokers and buyers expect it, and customs examinations are much faster with one. Treat it as standard.

What is the difference between a surrendered B/L and a sea waybill?

A surrendered B/L starts as a negotiable original that the shipper hands back to the carrier so the cargo can be released without paper. A sea waybill is non-negotiable from the start. Neither suits a letter of credit that calls for original bills.

Can I issue a certificate of origin myself?

Under KORUS, yes: the exporter, producer or importer self-certifies. Under the EU–Korea FTA, any exporter may make the origin declaration only up to EUR 6,000 per consignment; above that, approved exporter status is needed. A non-preferential certificate comes from the chamber of commerce.

How long should I keep shipping documents?

Retention periods are set by customs, tax and FTA rules and differ between them. KORUS, for example, requires records supporting a claim to be kept for five years. Ask your customs broker which period applies to each document.