Road transport is the most popular way of transporting goods for commercial purposes. Any logistician or customs broker can confirm this. Transportation of goods requires careful preparation of documents, and one of the most important and responsible processes is the execution of a consignment note.
In interstate transportation, TTN is known as CMR. What it is, how to issue a document without errors and simplify this process – you will learn from the material from TVL.
What is a CMR document (international consignment note)
CMR is an international consignment note used in road freight transportation abroad.
The presence of the document ensures standardization and universality, and also determines the responsibility of everyone in the transportation process. Without CMR, it is impossible to pass customs, confirm export, and also carry out bank and tax calculations and operations.
The main functions of cmr:
- confirms the fact of concluding a contract for the transportation of goods;
- exempts from VAT or makes its percentage lower (depending on the type of goods);
- simplifies customs clearance.
A completed CMR form protects against misunderstandings between carriers, the sender and the recipient. Thanks to this document, you can control that the cargo will arrive undamaged and in full. With the presence of a completed CMR form, it is much easier to receive compensation for damages in case of damage or loss of goods during transportation.
An international consignment note also reduces financial risks in case of violation of deadlines, because all dates and deadlines are clearly spelled out in the international TTN.
The CMR Convention: the international legal basis of transportation
The CMR form is valid in countries that have joined the Convention on the Contract for the International Carriage of Goods by Road (1956).
The CMR Convention includes more than 50 countries, including virtually all EU countries. And to this day, countries continue to join the CMR system for the development of the economy and convenience of logistics. Without cmr, it is impossible to enter new markets for business, because only this consignment note has international recognition.
Ukraine became a member of the convention on February 16, 2007, which was ratified by the Law of Ukraine No. 3449-IV. Before that, road transportation was problematic, especially to EU countries. Until 2006-2007, it was necessary to issue twice as many documents, but then everything changed.
Thanks to the introduction of CMR:
- exports became easier;
- access to more markets opened;
- domestic carriers and logistics companies gained recognition and trust;
- clients received legal protection;
- it became easier to carry out logistics and perform tax, excise, VAT calculations;
- there was a need to comply with international standards.
Insurance companies and banks recognize CMR as official proof of transportation, so the right to use international TTN directly affects the profit of Ukrainian businesses.
CMR form and its mandatory details
The CMR form is filled out by the sender and the transport company. Usually, the CMR document must have three original copies. All must be signed, because they have the same legal force.
The document is standardized, so everyone uses the same form.
Information that the sender must fill in the form:
- sender (name, address);
- recipient (name, address);
- place and date of loading;
- place and date of unloading;
- instructions for customs;
- description of the goods;
- number of places (weight or volume);
- type of packaging;
- instructions to the carrier (special conditions, for example, “fragile”)
- list of documents added to the system;
- instructions for payment of transportation;
- declared value;
- amount of payments (customs, insurance, etc.);
- city and date of document execution.
The numbering is indicated according to the actual correspondence of the lines in the cmr form in Ukrainian.
Information that the carrier must fill in in the cmr system:
- carrier (name, address);
- place and date of acceptance of the cargo;
- vehicle number;
- instructions for payment of transportation;
- amount of payments (customs, insurance, etc.);
- carrier’s marks in special circumstances (if the cargo or packaging is damaged).
Customs puts marks in field 5 or 24 if the transportation passes customs control. The recipient only puts marks on the acceptance of the cargo at the destination. Signatures are required from all parties (lines 18-19, 23).
Sample of filling out the consignment note
For a more illustrative example, we provide a cmr sample of filling in the first 10 fields with fictitious data:
| № | Field name | Filled information |
| 1 | Sender | AgroPostach LLC, 250 Ukrainskaya St., Vinnytsia, Ukraine |
| 2 | Recipient | AgroMarket GmbH, Siemensstr. 21, 10117 Berlin, Germany |
| 3 | Place of loading | Vinnytsia, Ukraine |
| 4 | Place and date of unloading | Berlin, Germany |
| 5 | Instructions for customs | Customs office of departure: Vinnytsia Customs, UA500000 Customs office of destination: Berlin Zollamt |
| 6 | Product description | Sunflower seeds, peeled, in 25 kg bags |
| 7 | Number of places | 400 bags Gross weight: 10,000 kg |
| 8 | Product code | AGROEXP/10-25/2025 |
| 9 | Special instructions | Store in a dry place |
| 10 | Additional | Invoice No. 25/10 dated 09.10.2025, EUR.1 certificate, phytosanitary certificate |
The same data set as this cmr sample contains is also entered into the electronic version of the consignment note (e-CMR).
Electronic CMR (e-CMR) and digital systems in logistics
The international consignment note also has an electronic version. Its name is e-cmr. The e-CMR protocol was introduced as an annex to the Convention. The digitization of papers significantly simplifies document flow and data storage in databases.
To issue an e-cmr form (electronic consignment note), you need to:
- create a document on a special platform (for example, TransFollow, CargoX, e-CMR.ua);
- fill in all fields (they correspond to the paper version of the international consignment note);
- sign using a qualified electronic signature (QES).
Countries around the world continue to connect to the e-CMR system. Currently, there are almost 40 of them. Ukraine joined the system in 2022. Among the latest: Greece in 2023, Italy and Hungary in 2024. The introduction of electronic CMR helps the country to integrate into the EU freight transport system faster.
It can be concluded that carriers of many countries are moving towards digitalization of the document flow of this process.
Conclusions: why this document is important for carriers, exporters and importers
CMR is the basic international standard for road transport in Europe and the world. CMR and e-cmr documents significantly speed up the logistics process and increase the legal and factual security of transportation.
It is the CMR, together with the customs declaration, that is the main evidence of the actual export of goods and confirms the right to a 0% VAT rate
