Concept and Basics of Accompanying Documents
Accompanying documents are important papers in legal and economic contexts which accompany the transport or delivery of goods or products. They serve as proof and contain information for identification, content, and destination of the shipped goods. The creation and use of accompanying documents is legally required in many fields, especially in commercial, transport, customs, tax, and dangerous goods law.
Legal Basis of Accompanying Documents
Commercial and Transport Law
In commercial transactions, accompanying documents serve as evidence and for documentation purposes. Important documents in this context include the delivery note, consignment note, bill of lading, or the bill of lading (Konnossement).
- Delivery Note: As an accompanying document, it regulates the handover of goods and serves as proof of receipt and proper delivery.
- Consignment Note (according to HGB): According to §§ 407 ff. of the German Commercial Code (HGB), for certain transports (especially road haulage), a consignment note as an accompanying document is mandatory. It contains information about the sender, recipient, type, and scope of the goods.
- Bill of Lading: In maritime law, this plays a central role as a document of value and transfer for sea transport.
Customs Requirements
In international trade, accompanying documents are indispensable for customs clearance. They verify the origin, existence, type and value of the goods and serve as control by the customs authorities.
- Certificates of Circulation: For example EUR.1, which is required as a preferential certificate within the framework of free trade agreements.
- Customs Declarations and Export Accompanying Documents (ABD): Document the export of goods from the European Union. Under Art. 226 and Art. 233 of the Union Customs Code (UCC), the ABD is required for export and accompanies the goods to the border customs office.
- Carnet ATA: Used for temporary import and export of goods and simplifies customs processes.
Tax Law Provisions
In tax law, accompanying documents are particularly important for the transport of goods under duty suspension procedures (especially for excisable goods such as alcohol, tobacco, mineral oil products).
- Electronic Administrative Document (e-VD): According to §§ 37 ff. of the Regulation on Excise Goods (VDV), for transports under duty suspension an electronic administrative document is required which accompanies the goods.
- Transport Documents According to § 9 VAT Implementation Regulation (UStDV): Serve as proof for intra-community supplies for tax-exempt delivery within the European Union.
Dangerous Goods Law
When transporting dangerous goods, special accompanying documents are required according to the rules of ADR (European Agreement concerning the International Carriage of Dangerous Goods by Road) as well as GGVSEB (Dangerous Goods Ordinance Road, Rail and Inland Waterways). These documents must always be carried and must include information on the transported dangerous goods, quantities, sender, recipient, UN numbers, and classification.
Other Statutory Regulations
Additionally, industry-specific or national regulations may require the carrying of further accompanying documents, e.g. in animal disease law (such as animal health certificates), in waste law (proof and accompanying document obligations according to the Circular Economy Act and the Proof of Origin Ordinance), or for the transport of pharmaceuticals.
Functions and Content of Accompanying Documents
Accompanying documents serve key functions in the supply chain:
- Documentation: They document the transfer of goods and provide evidence of the flow of goods.
- Control and Supervision: Facilitate inspections by authorities (customs, police, supervisory authorities).
- Liability and Evidence: Serve as evidence in disputes over the condition, content, quantity, and delivery of goods.
- Handling and Transshipment: Support logistics processes, especially during interim storage or transshipment.
The contents are based on legal requirements but typically include:
- Information about sender and recipient
- Description and quantity of goods
- Type and route of transport
- Date of issue
- Special notes for dangerous goods, customs, taxes, or other requirements
Legal Consequences of Missing or Incorrect Accompanying Documents
The lack of, error in, or delayed issuance of accompanying documents can have significant legal consequences, including:
- Fines and Regulatory Offenses: Especially in cases of violations of customs or tax reporting obligations.
- Criminal Consequences: In the case of forged or intentionally incorrect accompanying documents, especially in tax and customs law (e.g. tax evasion, smuggling).
- Loss of Tax Exemptions: Missing proof results in deliveries becoming liable for taxes.
- Endangerment of Transport Insurance: Incomplete or inaccurate accompanying documents can jeopardize insurance coverage in the event of a claim.
- Delays in customs clearance and supply chain disruptions
Electronic Accompanying Documents and Digitalization
In the course of the digitalization of goods movement, more and more accompanying documents are being created and transmitted in electronic form. The legal basis for this exists in particular in European and national law for electronic data transmission (e.g. Art. 233 (4) UCC for electronic export processing).
The advantages of electronic accompanying documents include improved traceability, protection against forgery, and simplification of logistics processes. They are recognized both nationally and in cross-border traffic provided authenticity and integrity are ensured.
Summary
Accompanying documents are indispensable in commercial and transport sectors. They fulfill a range of legal functions in proof, control, and management of goods flows. Their form and legal significance differ depending on the area of application—such as transport, tax, customs, or dangerous goods law—and are usually mandatory. Mistakes in handling accompanying documents can lead to severe sanctions. Due to ongoing digitalization, electronic accompanying documents are becoming increasingly important.
Frequently Asked Questions
What legal requirements must accompanying documents fulfill regarding their content?
In a legal context, accompanying documents must always fulfill certain content requirements, which can vary depending on the type of goods, means of transport, and applicable legal area. Generally, regulations such as the German Commercial Code (HGB), the Civil Code (BGB), or specific ordinances (e.g. Dangerous Goods Ordinance or Waste Catalogue Ordinance) require that accompanying documents include at a minimum information about the sender, recipient, type and quantity of transported goods, identification features (e.g. batch, weight, number of pieces), as well as date and signature. If dangerous goods are being transported, all safety-relevant details such as UN numbers, classifications, packing groups, and special regulations must also be included. Missing, incorrect, or incomplete information can not only lead to delays and rejection of transport by authorities and control bodies but also give rise to civil and criminal liability risks.
To what extent are accompanying documents in international trade subject to special legal requirements?
In international trade, accompanying documents are subject to a variety of special legal requirements that arise from international agreements such as the Convention on the International Sale of Goods (CISG), customs codes (e.g. Union Customs Code, UCC), as well as bilateral trade agreements. It is essential that accompanying documents comply not only with the national requirements of the dispatch and destination country but often also with specific standards for transit countries. For example, certificates of origin, commercial invoices, packing lists and consignment notes must usually be issued in an internationally accepted language (often English or French). In addition, certifications or legalizations are often required, especially when dealing with goods subject to import restrictions, customs privileges (preferential certificates), or export controls. Breaches of these requirements can have criminal consequences, result in refusal of customs clearance, or even destruction of goods.
What are the legal consequences of missing or incorrect accompanying documents?
The absence or incorrectness of accompanying documents can have serious legal consequences. In civil law, this can lead to the loss of warranty claims, delay damages, or unwinding of contracts, since accompanying documents often serve as proof of handover, condition, or quantity of a delivery. In public law, there is the threat of fines and administrative measures, as well as criminal investigations, especially if there is a violation of statutory documentation requirements, for example in dangerous goods law or waste law. In addition, transporting goods without correct accompanying documents can be considered an administrative offense or even illegal transport, leading to confiscation of the goods and further sanctions.
What are the retention requirements for accompanying documents from a legal perspective?
Companies are required to retain accompanying documents and transport-related records in accordance with commercial and tax law regulations. According to § 257 HGB and § 147 AO (Fiscal Code), a basic retention period of six or ten years applies, depending on the type of document. Consignment notes and delivery documents are regularly among the documents that must be retained. In special areas such as dangerous goods or waste transport, different, sometimes longer or shorter periods may apply, which are stipulated in the respective special laws. Failure to fulfill retention obligations can lead to significant legal consequences, especially during tax audits or when enforcing liability claims.
Under what circumstances are electronic accompanying documents permitted, and what legal requirements must be met?
The electronic transmission and storage of accompanying documents is generally permissible, provided the legal requirements regarding authenticity of origin, integrity of content and readability are met in accordance with the principles of proper accounting and storage of books, records and documents in electronic form (GoBD). In international trade, electronic accompanying documents must also comply with the respective country- and agreement-specific requirements (e.g. e-CMR in road transport under the Additional Protocol to the CMR Convention). It should also be noted that certain documents—such as customs papers or original shipping documents in sea transport—must still (at least in part) be presented in original form. Violations of formal requirements, such as regarding electronic signatures or archiving, can result in sanctions from tax authorities and potential legal disadvantages in case of disputes.
Who is legally responsible for the creation and correctness of accompanying documents?
The responsibility for the proper creation, accuracy, and completeness of accompanying documents lies primarily with the consignor or the principal of the transport, unless otherwise stipulated by contract or law. As part of forwarding or freight contracts, freight forwarders or carriers may also be obliged to create them, but the responsibility for accuracy usually rests with the party sending the goods. For dangerous goods, the sender is expressly responsible for the correct declaration and the creation of all necessary accompanying documents. In some cases, joint responsibility may exist, for example in customs clearance if both exporter and customs agent must provide certain details. In the event of errors or omissions, the parties or companies involved can be held liable in case of damages or violations of law.
What special legal regulations apply to accompanying documents in the transport of dangerous goods?
Particularly strict legal requirements apply to accompanying documents for the transport of dangerous goods, as codified in ADR (European Agreement concerning the International Carriage of Dangerous Goods by Road), RID (rail), ADN (inland waterway), and IMDG Code (sea vessel). The accompanying documents must contain detailed information about dangerous substances and objects, including special markings (UN numbers, dangerous goods class, packaging group), notes on relevant hazards, information on used packaging, and special emergency measures. It is also necessary to carry safety data sheets, transport permits, and, where applicable, special exemptions. Proof must be carried at all times by the driver, carrier, or shipping company and presented to control authorities on request. Incomplete or incorrect documents constitute serious administrative offenses or criminal acts and can be subject to heavy fines or even imprisonment, as well as loss of driving license.
