Shipper’s Letter of Instruction (SLI) - How to Complete the SLI

Sep 15, 2026

A Shipper’s Letter of Instruction (SLI) provides the freight forwarder with required shipping instructions to support accurate cross-border movement of goods. The instructions specify essential data fields, including the U.S. principal party in interest, inland carrier, exporter tax identification, and parties to the transaction classification as related or unrelated. It also details consignee information, forwarding agent details, origin point or FTZ number, destination country, shipment reference, date, shipping method, billing terms, weights, and compliance checks.

LanguageEnglish

CategoryLetters

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Required Information

U.S. Principal Party in Interest

Inland Carrier

Exporter EIN (IRS) No

Parties to Transaction

Ultimate Consignee

Ultimate Consignee Type

Intermediate Consignee

Forwarding Agent

Point (State) of Origin or FTZ No.

Country of Ultimate Destination

Shipper’s Ref. No. & Date

Hazardous Material

Ship Via

Release Type

Container Size

Terms of Shipping

Gross Weight

SOLAS Certification

D/F

Schedule B / HTS Number & Commercial Commodity Description

A Shipper’s Letter of Instruction (SLI) is a document which provides shipping instructions to the freight forwarder to ensure accurate and correct movement of the products across borders. Often this document will include billing terms regarding the freight and other charges. REQUIRED INFORMATION The following columns are required to be completed. Any required information that is left out may result in a delay in processing the form 1. U.S. Principal Party in Interest Provide the name and address of the U.S. Exporter (U.S. Principal Party in Interest) . The USPPI is the person/company in the US that receives the primary benefit, monetary or otherwise, of the export transaction. Generally, that person/company is the U.S. seller, manufacturer, order party, or foreign entity. The foreign entity must be listed as USPPI if in the United States when the items are purchased or obtained for export. Report only the first 5 digits of the Zip Code. 2. Inland Carrier Provide the name of the trucking company nominated to pick up goods for export from U.S. Exporter facility. 3. Exporter EIN (IRS) No Provide the USPPI Internal Revenue Service Employer Identification Number (also called Tax ID\#) . Report the 9-digit numerical code. The EIN is usually available from your accounting or payroll department. If an EIN is not available, a border crossing number, passport number, or a Customs Identification number must be reported or you need to apply for an EIN number. Details on how to apply can be found at: [https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/How-to-Apply-for-an-EIN](https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/How-to-Apply-for-an-EIN). 4. Parties to Transaction When either the U.S. exporter or the foreign consignee owns (directly or indirectly), at any time during the fiscal year, 10% or more of the voting securities of the incorporated business, or an equivalent interest if an unincorporated business enterprise, including a branch, the transaction is between RELATED parties. Otherwise the transaction is between UNRELATED parties. 5. a. Ultimate Consignee Provide the name and address of the person/company to whom the goods are shipped for the designated end use, or the party so designated on the Export License. b. Ultimate Consignee Type Provide the business function of the ultimate consignee that most often applies. If more than one type applies to the ultimate consignee, report the type that applies most often. Please do not select“Other/Unknown” unless the ultimate consignee truly does not fit into any of the other categories. 􀁸 Direct Consumer – a non-government institution, enterprise, or company that will consume of use the exported good as a consumable, for its own internal processes, as an input to the production of another good or as machinery or equipment that is part of a manufacturing processor a provision of services and will not resell or distribute the good. 􀁸 Government Entity-A government-owned or government-controlled agency, institution, enterprise or company. 􀁸 Reseller-A non-government reseller, retailer, wholesaler, distributor, distribution center or trading company. 􀁸 Other/Unknown - An entity that is not a Direct Consumer, Government Entity or Reseller, as defined above, or whose ultimate consignee. 6. Intermediate Consignee Provide the name and address of the party who effects delivery of the merchandise to the ultimate consignee, or the party so named on the export license. 7. Forwarding Agent The name and address of the duly authorized forwarder acting as agent for either the USPPI or FPPI. 8. Point (State) of Origin or FTZ No. Provide the 2-digit U.S. Postal Service abbreviation of the state in which the merchandise actually starts its journey to the port of export, or (b) the state of origin of the commodity of greatest value, or (c) the state of consolidation, or (d) the Foreign Trade Zone Number for exports leaving an F

FAQs

What is a Shipper’s Letter of Instruction (SLI) used for?

An SLI gives the freight forwarder shipping instructions so goods move accurately and correctly across borders. It also includes key operational and billing-related details when applicable.

Which information is required to identify the U.S. exporter and inland carrier?

You must provide the U.S. Principal Party in Interest name and address, including the first 5 digits of the ZIP code, along with the nominated inland carrier trucking company. You also provide the exporter’s EIN (IRS) or an accepted substitute identifier if an EIN is unavailable.

How should related vs. unrelated parties be determined in the transaction?

The transaction is between RELATED parties if either the U.S. exporter or foreign consignee owns 10% or more of the voting securities (or an equivalent interest) during the fiscal year. Otherwise, the transaction is between UNRELATED parties.

Sep 15, 2026

Upload by Sophia Brooks