Packing list against commercial invoice
These documents describe the same shipment from different angles. Customs values the goods from the commercial invoice and uses the packing list to find and check them. Sending both only helps when their quantities, descriptions and shipment references agree.
Put prices, currency, payment terms and the sale on the commercial invoice. Put packages, marks, dimensions and packing weights on the packing list. Product descriptions, quantities, parties and references should describe the same shipment on both.
| Field | Commercial invoice | Packing list |
|---|---|---|
| Purpose | Records the sale and supports customs valuation | Shows what is inside each package |
| Prices and totals | Yes | Normally no |
| Currency and payment terms | Yes | Normally no |
| Package marks and dimensions | Sometimes summarized | Detailed |
| Net and gross weight | Often shown | Detailed by line or package |
| Quantities and descriptions | Must identify the goods | Must match the shipped goods |
| Substitute for the other | No | No |
The values that should agree
Use the same invoice reference, shipper, consignee, goods descriptions and shipped quantities. Totals may be presented at different levels, but they should reconcile. The packing list's total gross weight should also agree with the transport instructions for the same cargo.
Differences are sometimes legitimate, such as a sales unit of 2,400 pieces packed into 100 cartons. State both clearly instead of making the reader guess how they reconcile.
Why prices stay off the packing list
A packing list helps a warehouse, carrier or customs officer locate cargo. Price is not needed for that job. Including it creates a second value document that can contradict the invoice after a price correction.
When customs opens a package
The packing list should let an officer connect a physical carton, crate, drum or pallet to a line in the paperwork. Package numbers and marks are useful only when the same marks appear on the cargo.
+Can a packing list replace a commercial invoice?
No. The packing list does not establish the transaction value or payment terms used for customs valuation.
+Should the packing list show prices?
Normally it should not. Keep the packing list focused on quantities, packages, dimensions and weights.
Requirements vary by country and shipment. These primary references support the general guidance above.