What is Packing List?
A packing list is a commercial document, usually issued by the seller or shipper, that itemises a shipment package by package: number and type of packages, marks and numbers, contents of each package, net and gross weights and dimensions or volume. Unlike the commercial invoice, it normally carries no prices; its purpose is to identify the physical cargo for carriers, forwarders, customs authorities, banks and the receiver. Forwarders use it to prepare bookings, bills of lading, air waybills, manifests and dangerous goods declarations, and warehouses use it to receive and tally goods. In US import entries, 19 CFR 141.86 requires invoice documentation to state in adequate detail what merchandise is contained in each individual package, together with package marks and numbers, which in practice is done with a packing list. When a letter of credit calls for a packing list, it is examined under the general document examination rules of UCP 600 article 14.
Why it matters for forwarders
Inconsistencies between the packing list, commercial invoice and transport document, such as different package counts, weights or marks, are a common cause of customs queries, physical examinations and LC discrepancies. Under UCP 600 article 14(d), data in documents need not be identical but must not conflict with each other or with the credit, so forwarders should check that package counts and weights on the bill reconcile with the packing list before issue. In LCL and air freight, CFS operators and airlines measure and weigh cargo, and differences from the packing list lead to re-rating and extra charges. Package-level detail lets customs target an examination to specific cartons rather than the whole container, which reduces exam cost and delay. Keep the packing list on file with the invoice, as it forms part of the records an importer may need to produce later.