Commercial invoice and packing list: essential documents for your maritime shipment
Document management is a fundamental pillar in maritime transport. For your cargo to travel smoothly, the Commercial Invoice and Packing List are two indispensable documents. Although often confused, they have very distinct and complementary functions.
1. Commercial invoice: proof of sale
The Commercial Invoice is the legal document that certifies the sale and purchase transaction between the exporter and the importer or vice versa. It is the first document requested by customs, as they use it to calculate import duties and taxes (such as VAT or the corresponding tax depending on the country).
What key information must it include?
To avoid delays and customs penalties due to incorrect preparation, your commercial invoice must be precise and contain the following information:
Complete fiscal details of the seller and buyer
Name, address, phone number, and, crucially, the tax identification number (NIF/VAT).
Date and invoice number
A unique identifier for traceability of the operation.
Detailed description of the goods
Clearly describe the product. Include the product reference, unit type (boxes, units, etc.), and quantity.
Tariff code (HS Code)
The numerical code that classifies the goods internationally. It is essential for customs to apply the correct duty.
Unit and total value
The price of each product and the total value of the goods. Customs uses this value to calculate the taxable base.
Currency
The currency in which the transaction is made (e.g., EUR, USD).
Incoterm
The international trade term (e.g., FOB, CIF, EXW) that defines the responsibilities, costs, and risks of transport between the parties.
Payment terms
Details on how the goods will be paid for.
Why is it vital for customs?
Customs uses the information from this invoice, along with the cost of freight and insurance, to determine the customs value of the goods and thus calculate the taxes payable. An error in the declared value can lead to fines and cargo detentions.
2. Packing List: the inventory of your cargo
Unlike the invoice, the Packing List has no commercial value, but it is an indispensable logistical and control tool. It is a detailed inventory of your cargo, describing the content, weight, and dimensions of each package. It is the roadmap for handling and inspecting the cargo.
What essential information must it detail?
The Packing List is the X-ray of your shipment. It must be precise and easy to read, including:
Number of packages
The total number of packages, boxes, pallets, bags, etc.
Marks and numbering of packages
Unique identifiers that allow tracking each package (e.g., "Box 1 of 20").
Description of goods
A simple description of the content of each package.
Net and gross weight
The weight of the product without packaging (net) and with packaging (gross). Gross weight is crucial for freight and terminal operations.
Dimensions of each package
The measurements (length x width x height) to calculate the volume and the space the cargo will occupy in the container.
Commercial invoice reference
To link the inventory to the sales transaction.
Why is it so relevant?
The Packing List facilitates the work of carriers, customs agents, and terminal operators, as they can verify the cargo without needing to open all packages. In case of a customs inspection, customs uses this document to compare the cargo with the declared documentation.
The key to success: total consistency
The Commercial Invoice and the Packing List are interdependent documents. It is fundamental that the information regarding the description of the goods, the quantity of packages, and the weight matches exactly in both documents. Any discrepancy, however small, can generate:
Consequences of errors:
- •Delays in customs clearance.
- •Additional costs for inspections.
- •Possible fines for errors in the declaration.
To ensure your documentation is impeccable, rely on a freight forwarder or customs agent. Good document management is your best investment for a hassle-free maritime transport.
Related Documentation
Bill of Lading (B/L): the master document of your cargo
Maritime transport contract between shipper and shipping line.
House Bill of Lading (HBL)
Document issued by the freight forwarder for each individual client.
Cargo Manifest
Official list of all cargo aboard the vessel.
Certificate of Origin (COO)
Certifies the country of manufacture of exported goods.
Marine Insurance Policy
Covers risks of loss or damage during maritime transport.
Charter Party
Contract between ship owner and charterer for vessel use.
Health, Phytosanitary or Veterinary Certificates
Guarantee compliance with health standards for certain products.