A commercial invoice describes the commercial transaction and values. A packing list describes the physical contents and how they are packed. They often support the same shipment, but they answer different questions and should not be treated as interchangeable.
| Question | Commercial invoice | Packing list |
|---|---|---|
| Who sells to whom? | Identifies the transaction parties | May repeat relevant parties for identification |
| What is the transaction value? | Records values and currency | Usually focuses on contents rather than prices |
| What is inside each package? | May not show the packing arrangement | Connects goods to cartons, pallets or crates |
| How many units travel? | Identifies goods quantities | Shows physical packing and handling units |
Example: mixed spare parts
A supplier may sell five product lines on one invoice. Those products may be spread across three pallets. The packing list shows where each line is located, allowing the consignee to check the delivery without unpacking the entire load at once.
Reconcile the documents
Check product descriptions, quantities, identifiers and the reason for movement. Differences between net and gross weight should be clear. Billing and physical delivery addresses may legitimately differ, but their roles must be identifiable.
For customs routes
The representative may need both records and further information such as origin, classification or procedure-specific evidence. A packing list alone does not establish a transaction value, while a goods invoice alone may not explain the package layout.
If something changes after issue
Provide the revised documents to the responsible parties and identify the final version. Do not let a driver, warehouse and representative work from incompatible versions.
See commercial invoices, packing lists and customs document requirements.