Document for the transport of goods by road
Crucial Information
The road freight transport document, also called CMR, affirms the existence of a transport contract between two companies and ensures its correct use.
Also, it is used as proof or receipt of delivery compliance for the carrier.
What information must be filled out in a road freight transport document?
The road freight transport document contains information that is subject to the rights and objects of the contract, which is the following:
- Date and place of compliance of the CMR
- Information and address of the sender, carrier and recipient
- Description of goods
- means of transportation
- Loading, unloading and delivery location
- Instructions for customs (if necessary, as well as necessary accompanying documentation).
What documentation do all vehicles have to carry?
All vehicles must always carry the following documents to be able to transport goods:
Vehicle documentation
Vehicle documentation is always essential to be able to transport the merchandise. It is the following:
- Driving license: in force.
- ITV Technical Data Sheet
- Vehicle insurance: Documentation that proves it or receipt of being up to date with payments.
- Transport card or authorization: Authorization that allows carriers to carry out transportation on behalf of others.
- Certificate of approval: Necessary documentation for all ADR vehicles, as it certifies that the vehicle meets the requirements for the transportation of said merchandise.
Carrier documentation
The documentation that the carrier must carry is the following:
- Driving license: According to the type of vehicle being driven, taking into account weight and dimensions.
- Passport or ID card
- Digital discs: The carrier must have its disk history for the day in question and the previous 28 days as long as the vehicle has a digital tachograph.
- Special Authorization-Training Certificate: Document necessary to be able to transport dangerous goods. This type of document certifies that the driver has the necessary training to transport said merchandise.
Cargo documentation
The documents necessary for the transportation of the cargo are:
- Waybill: Document that indicates where the goods being transported and their quantities are taken.
- Instructions for the carrier: Document only mandatory if we are talking about the transport of dangerous goods. If there is an accident in which these types of goods are involved, they are necessary for the authorities.
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Frequently Asked Questions about International Transport Documentation
What documents does the Spanish Tax Agency require for an intra-EU export in 2026?
For intra-Community shipments (Spain to another EU country) the Tax Agency requires: 1) Commercial invoice with the buyer’s intra-Community VAT number (verifiable in VIES). 2) Form 349 (recap declaration of intra-Community operations) quarterly or monthly. 3) Proof of transport (CMR signed at destination). 4) Intrastat declaration if you exceed €400,000/year in flow. Without these, the Tax Agency reverses the VAT exemption.
What is the purpose of the CMR consignment note and why is it mandatory in international transport?
The CMR (Convention on the Contract for the International Carriage of Goods by Road, 1956) is the transport contract setting out shipper, carrier and consignee rights. Three copies: shipper, carrier, consignee (signed on receipt). Without a signed CMR you cannot claim for damage or loss, nor prove delivery to the tax authorities. It is mandatory on every cross-border shipment and is issued by the carrier.
When do I need the SAD (Single Administrative Document) and how is it processed?
The SAD (DUA) is mandatory for: 1) Exports to non-EU countries (including the UK post-Brexit). 2) Imports from outside the EU (including Andorra and Gibraltar). 3) Customs transit between EU states for non-Community goods. It is processed by the registered customs broker, contains 54 boxes with tariff data, customs value, origin and destination. Typical clearance time: 2-24h depending on the customs office and complexity.
What is a certificate of origin and when does it save me money on European tariffs?
The certificate of origin certifies the country where the goods were manufactured. It saves you tariff when: 1) You export from Spain to countries with a preferential EU agreement (Morocco, Tunisia, Mercosur, Mexico, Japan, South Korea, Chile, and so on). 2) The product meets EU rules of origin (substantial transformation). Typical tariff savings range from 5-15% of declared value. It is issued by the Chamber of Commerce in 24-48h.
What are the consequences of a mistake in customs documentation and how do I avoid them?
Common mistakes and consequences: 1) Wrong TARIC code: tariff correction plus 100% surcharge on the difference. 2) Misdeclared customs value: 50-200% penalty on the undeclared value. 3) Misdeclared origin for preferences: loss of preference plus full tariff. 4) Missing certificate: customs hold for 7-30 days. To avoid them: work with an AEO customs broker, check TARIC against the official Spanish Bulletin, and keep records for 5 years (mandatory).
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