DDT and CMR: practical differences

In brief

The DDT and the CMR consignment note can both appear during the carriage of goods, but they originate in different legal frameworks and perform different functions. The DDT is linked to Italian tax rules for the delivery/shipment of goods; the CMR concerns the international road-carriage contract subject to the 1956 Geneva Convention.

Asking "which of the two should I use?" without knowing the operation is therefore an incomplete question. For some shipments the DDT will be relevant, for others the CMR, and for others both together with further documents.

A comparison table

What the DDT is for

DPR 472/1996 abolished the general requirement for the former accompanying delivery note and defines the characteristics of the document usable for the purposes provided for by VAT rules. The DDT contains at least the date, the details of the transferor and transferee, any person entrusted with carriage, and the nature, quality and quantity of the goods.

The DDT is often linked to deferred invoicing because it makes it possible to document the delivery or shipment of goods to which the subsequent invoice will refer within the time limits set by the rule.

What the CMR is for

The CMR instead belongs to the relationship of international road carriage. The consignment note contains a broader set of details about the operation, and the Convention governs the parties' liabilities, reservations, right of disposal, redelivery, loss, damage, delay and other matters.

It is therefore not accurate to describe it simply as a "more complete" version of the DDT: it is a document within a different legal framework.

Can they be used together?

Yes. Imagine an Italian manufacturer selling goods to a French customer and appointing a carrier to take them from Milan to Lyon. The sale may be documented with a DDT for the purposes applicable to the transaction, while the international carriage contract may be documented with a CMR.

The fact that both documents state the description of the goods, parties and dates does not make them equivalent. Some data may normally be repeated because they are needed for different functions.

What they do not replace

Neither the DDT nor the CMR is a universal checklist of everything that must be on board. Depending on the carriage, the following may be needed:

• customs documents;
• ADR documentation for dangerous goods;
• specific documents for waste;
• Community licence or other carrier credentials;
• driver and vehicle documents;
• certificates or authorisations for particular types of goods.

This is why an SME should organise documentation by type of carriage, rather than rely on one standard folder identical for every journey.

Three examples

Domestic delivery of ordinary products

The transferor may use the DDT to document delivery and for deferred invoicing. The CMR does not come into play where the international nature required by the Convention is absent.

Italy–Germany

If the conditions of the CMR Convention are met, the CMR consignment note is relevant to the international contract. It may coexist with the DDT issued for the sale.

International ADR carriage

The CMR does not replace the documentation required by ADR. The shipment may require a CMR together with documents specific to dangerous goods and other formalities.

Checklist for understanding which document is needed

• Is this a sale/shipment of goods to be documented for Italian purposes?
• Does the carriage take place between two different countries?
• Is at least one of the countries involved a party to the CMR Convention?
• Are the goods subject to special regimes?
• Are there customs operations?
• Is delivery documentation needed for deferred invoicing?
• Do the documents contain data consistent with each other?