DELIVERY PATH / 01
Write down who does what before shipment.
Terms, locations, charges and documents often appear in separate emails, quotations, packing instructions and forwarder messages. This guide keeps them as linked questions. It does not decide which term is suitable or which document a particular jurisdiction requires.
01 / SHIPMENT BASELINE
Identify the shipment
Record the PO, seller, buyer, product and packing revisions, quantity and shipment ID. Add the planned ready date, origin handover point and destination. Use the current order version.
Before transport detail is discussed, make sure the selected order still points to the controlled product definition. Check the product version and packaging baseline →
A booking reference or a broad destination country does not identify which order, product revision, packing configuration or shipment instruction it belongs to.
02 / TERM AND NAMED POINT
State the rule and named point
Record the Incoterms® 2020 rule and the named place or port. Keep the agreed location, order reference and any extra instructions. If another framework applies, state its name and version.
- EXW: goods are available at the named place, without loading onto the collecting vehicle or export clearance by the seller.
- FCA: delivery is to the buyer’s nominated carrier or person at the named place. Loading depends on that place; the seller handles export clearance.
- FOB: delivery is on board the vessel at the named shipment port. Ask whether FCA better fits a container handed over before loading.
CIF: the seller arranges main carriage and insurance, but risk passes when goods are on board at origin. DDP: clarify how the seller will arrange import clearance and duties, including who can act as importer.
Confirm missing locations and tasks before copying the term into the order or booking. Read the ICC Academy explanation of FCA and FOB alongside the agreed rule. Check freight instructions on the bill of lading.
For FOB vs EXW, compare the handover point and assigned tasks, not just the quoted price. For DAP (Delivered At Place), confirm the destination, import clearance and unloading responsibilities.
03 / HANDOVER RESPONSIBILITIES
Name the responsible party
Assign goods preparation, pickup, export steps, main carriage, insurance, transport instructions, destination steps and receipt. Keep a contact and confirmation date for each task.
Do not infer a responsibility from a supplier’s factory address, a freight quote or a previous shipment. A new order may have a different term, named point, carrier or buyer instruction.
A listed responsibility records the parties’ current instruction. It is not evidence that a carrier accepted a booking, that a declaration was made or that goods will arrive.
04 / COST AND TIMING ASSUMPTIONS
List included and excluded costs
Record currency, quote validity, freight, local charges, insurance, packing and handling. Mark estimates and exclusions. Keep the supplier’s price separate from the forwarder’s quote.
A comparable supplier quotation must state the delivery assumption it uses. Compare supplier quotations on one visible basis →
An included-charge note is not a landed-cost calculation, tax estimate, customs determination or assurance that later transport charges will not change.
05 / DOCUMENT VERSION ALIGNMENT
Compare the current document versions
List the invoice, packing list and transport documents. For each, record its number, date, revision, owner and recipient. Compare parties, goods, quantities, marks and delivery notation with the order.
Match shipping marks to the cartons. For cubic metres (CBM), use length × width × height in metres, multiplied by the number of identical cartons. Add the volumes for different carton sizes. Confirm the carrier’s rating basis and any remeasurement with the forwarder.
Use the commercial-invoice and packing-list checklist for the focused line-by-line reconciliation →
Collect the product facts needed before a tariff-classification decision →
A mismatch is a clarification signal, not proof of an error or fraud. Keep the payment-side entity question separate and verify it through a known channel. Run the bank-account and beneficiary check separately →
A commercial invoice, packing list or transport record may serve different purposes in different transactions. This page does not tell a reader which document is legally sufficient for a carrier, customs authority, bank or destination market.
06 / EXCEPTIONS AND BUYER DECISION
Record unresolved items and instructions
For each missing or changed detail, keep the affected shipment, evidence, responsible person and agreed deadline. Record the buyer’s instruction before handover; an update alone is not authorisation.
Use the inspection record to state what was inspected, then keep the shipment handover decision separate. Separate pre-shipment inspection findings from release → If the commercial baseline changes, record the affected revision and buyer decision →
A forwarded invoice, a booking update or an inspection report is not itself a buyer instruction to release goods, accept a cost or waive an unresolved exception.
CONTROL TABLE / 02
Minimum fields for a shipment handover record
| Control | Record before handover | Question to resolve | Do not infer |
|---|---|---|---|
| Shipment identity | PO, product/packing revision, quantity, lot or shipment ID, ready date and route context | Which exact goods and order are moving? | That a booking or broad destination identifies the relevant order |
| Term notation | Rule or framework version, named place/port, agreement date and linked order | What complete notation did the parties agree? | That an abbreviation alone gives a complete instruction |
| Responsibilities | Named party, activity, confirmation date and contact path for each handover task | Who needs to do or confirm what next? | That an address, quote or past shipment determines the responsibility |
| Costs and dates | Currency, included/excluded items, validity, estimated window and outstanding assumptions | Which amounts or dates still need confirmation? | That a freight note is a landed-cost or timing guarantee |
| Document versions | Invoice, packing and transport record IDs, fields, owners and recipients | Which record describes the same shipment? | That a single document settles customs, banking or destination requirements |
| Exceptions | Difference, affected scope, evidence, owner and buyer decision status | What must be clarified or approved before handover? | That a message or update is an automatic release |
MEASURED / NAMING THE PARTIES
A full name can return several search candidates
Keep each party’s registered name and identifier with its role. A licensed platform search of 45 full Chinese manufacturer names on 21 August 2026 returned one candidate for 22 names. The other searches needed further comparison.
| Candidates returned | Queries |
|---|---|
| Exactly one | 22 |
| 2–5 | 14 |
| 6–20 | 6 |
| More than 20 | 3 |
Search candidates may include related or partial matches; they are not identical registered names. For mainland entities, compare the Unified Social Credit Code and current record. For entities elsewhere, use the relevant local identifier.
An identifier helps distinguish entities. It does not establish entitlement to cargo or authority to issue instructions. These results concern the 45-company study cohort, not all freight or trading companies.
DECISION STATES / 03
Keep commercial, transport, inspection and release decisions distinct
| State | Visible meaning | Permitted next action |
|---|---|---|
| Term incomplete | Rule, named point, task owner or cost scope is unclear | Clarify before treating the term as an order instruction |
| Handover-ready | Order, term notation and responsibilities can be identified; open items remain visible | Obtain required party and forwarder confirmations |
| Document review | Draft commercial, packing and transport records can be compared to the shipment baseline | Resolve visible mismatches before relying on the records |
| Exception pending | A change, missing record, added charge or finding affects the current instruction | Hold the affected decision for the appropriate buyer or contractual process |
| Buyer decision recorded | The buyer’s specific instruction and scope are retained with the current version | Proceed only within that recorded scope; revisit if facts change |
METHOD AND LIMITATIONS / 04
This is a record-keeping guide, not a transport, legal or customs service.
ICC Incoterms® 2020 provides internationally used rules for allocating certain buyer and seller costs, risks and obligations in contracts for the sale of goods. Keep the rule and named point with your agreement.
China Customs’ goods-declaration service guide illustrates that supporting records and filing methods depend on the applicable official process; it is not a universal document list for this guide.
Currawong synthesised the six controls and decision states for evidence organisation. We did not inspect any reader’s supplier, contract, order, carrier, forwarder, goods, documents, insurance, route, customs process or destination rule. This is general information, not a contract, legal, customs, insurance or tax determination, freight forwarding instruction, landed-cost calculation, shipment approval, supplier approval or delivery guarantee.
PRIMARY SOURCES / 05
Official sources used for this guide
Sources reviewed on 6 September 2026. Confirm current requirements with the carrier, broker and relevant authority. Re-open the applicable contract, carrier, customs and destination sources before a material shipment decision.
- ICC Incoterms® 2020 Official ICC overview of the current rules and their allocation of buyer and seller responsibilities; used only to frame complete rule-version and named-place records.
- China Customs goods-declaration service guide Official China Customs service guidance; used only to show that applicable declaration records and processes need transaction-specific confirmation.
COMMON QUESTIONS / 06
Keep the delivery record inside its evidence boundary
- Is an Incoterms® abbreviation enough on a quotation?
- Not by itself. Retain the rule version, named place or port, related order and the questions still open for the parties to confirm.
- Does a pre-shipment inspection report authorise shipment?
- No. It can state what was inspected and observed within its own scope. The buyer’s shipment instruction, payment decision and contractual acceptance remain separate decisions.
- Do invoice and packing-list differences always prove fraud?
- No. They are a reason to pause and clarify the relevant record through known channels. This guide does not determine intent or fraud.
- Can this page tell me which import documents my destination requires?
- No. Requirements depend on the product, route, parties and jurisdiction. Consult the relevant current authority, carrier, broker and qualified adviser for the transaction.