Import and export of goods requires careful preparation of documents, and one of the most important and responsible processes is the execution of a consignment note. So let’s consider the areas of responsibility of the document and its nuances.
What is a CMR and why is a consignment note needed?
CMR is an international consignment note, which is issued when transporting goods by road between different countries.
What functions does a CMR consignment note perform:
- confirms the fact of concluding a contract for the transportation of goods;
- exempts from paying VAT or makes its percentage lower (depending on the type of goods);
- simplifies customs clearance.
An international consignment note reduces financial risks in case of violation of deadlines, because all dates and deadlines are clearly spelled out in the international TTN.
What information does the CMR document contain?
The CMR form must necessarily contain the following information:
- the sender of the cargo;
- the recipient;
- the carrier;
- the name and quantity of the goods;
- weight of the cargo;
- loading and unloading locations.
CMR confirms that the carrier has accepted the cargo for transportation, and is the main document that accompanies the cargo during international road transportation.
Who fills out the international consignment note
Usually, the CMR document is filled out by the consignor (exporter). It is he who is responsible for the correctness of the information about the cargo, the recipient, the place of loading and unloading, the number of places, weight, etc.
Several parties are involved in filling out the CMR consignment note:
- the consignor – fills in the main columns of the consignment note (data about the cargo, consignor, recipient, delivery conditions).
- the carrier – enters data about the vehicle, makes comments on the condition of the cargo upon acceptance and signs the consignment note.
- the recipient – after delivery confirms receipt of the cargo with his signature and seal.
- In practice, the CMR form is often actually prepared by the forwarder or logistics company, but the consignor remains legally responsible for the correctness of the data in most columns.
Rules for filling out the CMR: basic requirements
First of all, the information in the CMR must match the invoice, packing list, customs declaration and other accompanying documents. Errors can cause problems at customs.
The CMR consignment note is drawn up in at least three copies: the 1st copy is for the sender, the 2nd accompanies the cargo, the 3rd remains with the carrier. Signatures of the parties are mandatory. The CMR is signed by the sender, the carrier, and after delivery, the recipient.
Table of distribution of responsibility for filling in the main lines of the CMR
| CMR sheet | Who fills in |
| Consignor | Consignee |
| Consignee | Sender |
| Place of delivery | Consignor |
| Place and date of loading | Consignor |
| Accompanying documents | Consignor |
| Marking, number of places, packaging, name of the cargo | Consignor |
| Instructions for customs and other formalities | Consignor |
| Terms of payment for transportation (Incoterms) | Consignor |
| First carrier | Carrier |
| Subsequent carriers (if any) | Carrier |
| Carrier’s remarks on the cargo or packaging | Carrier |
| Special arrangements | Consignor / Carrier |
| Payments related to transportation | Carrier |
| Place and date of drawing up the CMR | Consignor |
| Confirmation of receipt of cargo | Consignee |
| Transportation data, tariffs, costs | Carrier |
What are the most common mistakes made when CMR registration
What are the most common errors when registering a CMR that can lead to delays at customs, fines or claims from the carrier:
- incorrect sender or recipient data;
- incorrect loading or unloading address;
- discrepancies between the CMR and the invoice;
- incorrect cargo weight;
- incorrectly specified number of places or pallets;
- incorrect description of the goods;
- incorrectly defined delivery conditions;
- missing signatures or seals.
Most often, customs officers take into account the weight and name of the goods, invoice, packing list, addresses and signatures of the parties.
CMR form and sample of filling out the consignment note
For a more illustrative example, we provide a CMR sample of filling out the first 10 fields with fictitious data:
| № | Field name | Filled information |
| 1 | Sender | AgroPostach LLC, st. Ukrainian, 250. 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 | Attachment documents | Invoice No. 25/10 dated 09.10.2025, EUR.1 certificate, phytosanitary certificate |
Conclusion
To insure yourself against risks and save time, it is better to use the services of a customs broker or only logistics companies that have a customs clearance agent on staff.
A customs broker has practical experience in international transportation and knows the requirements of customs legislation of different countries. This helps to avoid errors in the CMR, which can lead to cargo delays, additional inspections or fines.
The broker checks the compliance of the data in the CMR, invoice, packing list and customs declaration, controls the correctness of the indication of the sender, recipient, description of the goods, weight, number of places and accompanying documents.
Do you need to issue a CMR and organize international transportation? Contact our specialists – we will help prepare documents and accompany your cargo at each stage of transportation.


