Guide · Documents
Packing list vs commercial invoice vs bill of lading: what each proves
The commercial invoice evidences the sale and its value. The packing list evidences what is in each package. The bill of lading evidences the carrier's receipt of the goods and the contract of carriage. Customs and banks compare the three, so parties, goods, packages and weights must agree.
What each document is for
The commercial invoice is the seller's bill to the buyer. It carries prices, currency, Incoterm and the invoice total, and customs uses it as the starting point for the value of the goods. The packing list is the shipper's description of how those goods are packed: cartons, quantities, weights and volume, usually without prices. Packing list requirements lists its fields.
The bill of lading is issued by the carrier, or by a forwarder acting as carrier, once the goods are received. It is a receipt and evidence of the contract of carriage, and when negotiable it is also a document of title. Its package count, gross weight and measurement are normally the shipper's own declaration, often marked "said to contain", so they come from the packing list.
General information, not customs, banking or legal advice. What must agree, and how strictly, depends on the destination, the carrier and, under a letter of credit, the credit's terms and your bank.
Reconcile the three in six steps
Fix the parties
Shipper, consignee and notify party should carry the same names and addresses on all three, unless the buyer or the credit instructs otherwise.
Match the references
Invoice number, PO numbers, packing list number, booking or bill number and, where known, container and seal numbers.
Match goods and quantities
Sum the packing list by SKU and compare with the invoice line, in the same unit. The invoice description is normally the one the entry uses.
Match packages and weights
Cartons on the list equal packages on the bill. Gross weight and CBM equal the bill's weight and measurement, with pallets treated the same way on both.
Check freight terms against the Incoterm
Freight terms on the bill normally follow the Incoterm. FOB on the invoice with "freight prepaid" on the bill, or CIF with "freight collect", usually needs an explanation.
Settle differences at the source
Ask whoever issued the document to correct it, ideally before the draft bill is approved. Carriers usually charge for amendments once the bill is issued.
Where each data point appears
Use the table to decide which two documents to compare for each number.
| Data point | Commercial invoice | Packing list | Bill of lading |
|---|---|---|---|
| Issued by | Seller | Shipper or packer | Carrier or forwarder |
| Shipper and consignee | Seller and buyer | Yes | Yes, plus notify party |
| Description of goods | Full, often with HS code | By carton and SKU | Short cargo description |
| Quantity and unit | Per line | Per row | Rarely |
| Packages | Sometimes | Yes: by row and in total | Yes: number and kind |
| Gross weight | Sometimes | Yes | Yes |
| Net weight | Sometimes | Yes | Rarely |
| Measurement (CBM) | No | Yes | Yes |
| Value, currency, Incoterm | Yes | Usually not | Freight terms only |
| Marks and numbers | Sometimes | Yes | Yes |
| Container and seal numbers | No | Sometimes | Yes |
For the two-document version of this comparison, see commercial invoice vs packing list.
What goes wrong
- Package counts differ. The list says 250 cartons and the bill says 248 because someone typed the count from the booking. Customs sees two numbers for one shipment.
- Weights sit on different bases. One document includes the pallets and the other does not, or the bill carries a weighed figure and the list the factory's. See gross weight vs net weight.
- Descriptions and codes drift. The invoice says "knitted cotton T-shirts", the list says "garments" and the bill says "apparel". A code on the invoice may be missing or different on the list; HS codes on packing lists covers that.
- Party names differ. A trading company on the invoice, the factory on the list and a third name on the bill. Confirm which names are intended before filing.
How CargoSheet helps
CargoSheet reads the packing list only. Its output is the packing-list side of steps 3 and 4: quantity per SKU, cartons, gross weight and CBM, added up and checked against the list's own declared totals. You compare those figures with the invoice and the draft bill yourself, because CargoSheet does not read invoices or bills of lading. Try the packing list to Excel converter. Free: 1 file per day, up to 10 pages, no account. Files over 10 pages are converted up to page 10 on the free allowance; a page code converts the whole file, up to 150 pages. See pricing.
Questions
- What is the difference between a packing list and a bill of lading?
- The packing list describes the contents of each package and is issued by the shipper. The bill of lading is the carrier's receipt and transport contract, with only a brief cargo description. Neither replaces the other.
- Must the packing list weight match the bill of lading?
- It should read the same. Carriers and customs systems compare weights across documents, and a difference can cause a query or an amendment. For sea containers a separate verified gross mass, which includes the container's own weight, is also declared to the carrier, so check which figure each document shows.
- Who issues each document?
- The seller issues the invoice, the shipper or packer issues the packing list, and the carrier or a forwarder acting as carrier issues the bill of lading. A forwarder's house bill and the carrier's master bill can both exist for one shipment.
- What does “said to contain” mean on a bill of lading?
- The carrier is recording the shipper's description without having checked it. The goods, quantities and weights on the bill then rest on the shipper's documents, which is why those documents must agree.
- Which document does customs use for value?
- Usually the commercial invoice, as the starting point for declared value. The packing list and the bill of lading do not prove price. Valuation rules differ by country, so ask your broker.
- Do the documents have to match exactly for a letter of credit?
- Under the ICC's UCP 600, data in different documents need not be identical but must not conflict with each other or with the credit (article 14(d)). The credit's wording and your bank decide what counts as a conflict, so ask your bank before presenting.
Check a packing list against its own totals
Free: 1 file per day, up to 10 pages, no account.