Commercial invoice vs packing list
Commercial invoice vs packing list: what each one proves
The invoice states what was sold and for how much. The packing list states how it was packed: cartons, weights, volume. A shipment is easiest to clear when the two agree with each other and with the transport document. CargoSheet reads the packing list only.
The two documents in one paragraph each
A commercial invoice is the seller's bill to the buyer. It lists the goods with unit prices, line amounts, the invoice total, the currency and usually the Incoterm. Customs uses it as the basis for the declared value, which together with the HS code drives duty and tax.
A packing list is the supplier's description of the physical shipment: which goods are in which cartons, how many cartons, and what they weigh and measure. It normally shows no prices. Customs uses it to identify and count what arrives; the forwarder uses its packages, weight and volume for the house bill; the warehouse receives against its carton count.
CargoSheet reads packing lists. It does not read invoices: no price, currency, Incoterm or invoice number is extracted, and it does not compare an invoice with a packing list. The cross-check below is one you do yourself, with the CargoSheet output on the packing-list side.
Side by side
| Commercial invoice | Packing list | |
|---|---|---|
| What it is | The seller's bill to the buyer for the goods | The supplier's description of how the goods are packed |
| Main numbers | Unit price, line amount, invoice total, currency | Cartons, quantity per carton, net weight, gross weight, CBM |
| Shows prices | Yes | Usually not |
| Customs uses it for | Value of the goods and, with the HS code, duty and tax | Identifying and counting the goods, and checking packages and weights |
| Forwarder uses it for | Insured value and the Incoterm | Packages, weight and volume on the house bill; booking and stowage |
| Warehouse uses it for | Rarely | Receiving against a carton count |
| Must agree with the other on | Goods, quantity per SKU, parties and PO references | The same goods and quantities; cartons and weights also agree with the transport document |
| Read by CargoSheet | No | Yes |
Cross-check the two documents in five steps
Match the references
Invoice number and date, PO numbers, shipper and consignee should read the same on both documents.
Match quantity per SKU
Sum the packing list by SKU and compare with the invoice line. Differences are usually a short shipment, free goods or a different unit, such as dozens on one and pieces on the other.
Match the descriptions
The invoice description is the one the entry will normally use. If the packing list describes the same goods differently, ask the supplier which is right.
Check cartons and weights against the transport document
Cartons, gross weight and CBM on the packing list should equal what the booking and the bill of lading or air waybill show.
Settle differences before filing
Get a corrected document from whoever issued it. A difference found after filing is an amendment; found before filing, it is an email.
For steps 2 and 4, the packing-list side is what the converter gives you. Download the full-detail CSV, put its SKU and Quantity columns beside the invoice lines, and subtract. The tie-out strip covers step 4 for the list's own declared totals; the transport document is still yours to compare.
Which numbers must agree
- Parties and references: shipper, consignee, PO numbers and the invoice number quoted on the packing list.
- Goods and quantities: the same SKUs, with the same total quantity per SKU, in the same unit.
- Cartons: the packing list's carton total equals the package count on the transport document.
- Gross weight and volume: the packing list's G.W. and CBM equal what the transport document declares.
- Net weight: where the invoice or the entry states it, it equals the packing list's N.W.
What is required for an entry depends on the destination. See customs packing list format for the packing-list fields and the checks that CargoSheet runs.
Invoice vs packing list: questions
- What is the difference between a commercial invoice and a packing list?
- The commercial invoice states what was sold and for how much: unit prices, line amounts, the total and the currency. The packing list states how the goods are packed: cartons, quantities per carton, weights and volume, normally without prices. Customs uses the invoice for value and the packing list to identify and count the goods.
- Which documents does a customs entry usually need?
- Typically the commercial invoice, the packing list and the transport document (bill of lading or air waybill), plus any licences or certificates the goods require. What is actually required depends on the destination and on what you ship, so confirm with your broker.
- Do the invoice and the packing list have to match?
- They should describe the same goods in the same quantities, with the same parties and references. Cartons, gross weight and volume on the packing list should also agree with the transport document. Differences are a common reason for a query, so reconcile them before filing.
- Why do quantities differ between the two?
- The usual causes are a short or split shipment, free goods or samples that appear on one document only, and a different unit on each, for example dozens against pieces. The SKU and quantity columns of the full-detail CSV make this a one-formula comparison in Excel.
- Does a packing list show prices?
- Normally not. That is deliberate: the packing list goes to the trucker, the warehouse and sometimes the buyer's customer, who do not need to see the price. If a supplier prints prices on it, CargoSheet does not read them.
- Can a packing list replace a commercial invoice?
- No. Without a price there is no declared value. For shipments with no commercial value, a pro forma invoice is usually used instead; ask your broker which applies.
- Can CargoSheet read a commercial invoice?
- No. CargoSheet is built for packing lists and does not read price, currency, Incoterm or invoice number. A table with a quantity column can still be read as lines, but with no cartons or weights every row is flagged as missing weight and there is nothing to tie out. A file with no usable table returns an error, not an invented sheet.
- My PDF has the invoice and the packing list together. What happens?
- Upload only the packing list pages if you can; pages count against the limit of 10 on the free allowance. If the invoice pages go in, a table with description and quantity columns may be read as lines, and the rows will carry a missing-weight flag. If you see that, remove the invoice pages and upload again.
- Who issues each document?
- Both come from the seller or exporter, often through the factory. The invoice is issued by whoever bills the buyer; the packing list by whoever packs the goods. They can come from different people, which is one reason the numbers drift apart.
Turn the packing-list side into one sheet
Free: 1 file per day, up to 10 pages, no account. Longer lists need Pro.