Invoice vs packing list
| Document | Purpose | What customs looks at |
|---|---|---|
| Commercial invoice | Proves the transaction and its value | Description, HS code, value → duties and taxes |
| Packing list | Proves the contents and weight of each box | Number of boxes, items per box, net and gross weight → physical check |
Any non-document shipment needs a commercial invoice. If you are sending several boxes or many items, include a packing list as well.
What the invoice must include
- Exporter and importer details: company name, address, contact person and phone. Some countries also require the importer's tax ID (e.g. EORI in the EU, CNPJ or CPF in Brazil).
- Invoice number and date
- Description of goods: what the item is made of and what it is used for
- HS code: the tariff classification number that sets the destination duty rate
- Quantity and unit: pcs, sets, kg, etc.
- Unit price, total value and currency: USD, EUR, KRW, etc.
- Country of origin: where the goods were made, which may differ from where they ship from
- Trade term (Incoterms): DAP, DDP, etc. — see our DAP vs DDP guide
- Reason for export: sale, sample, free replacement, return after repair, return, etc.
- Signature of the exporter's representative
Common mistakes
1. The description is too short
"Parts", "Sample", "Gift" or "Cosmetics" tells customs nothing, so they will ask for clarification. State the material and the use.
| Gets held | Clears faster |
|---|---|
| Parts | Stainless steel bolt for industrial pump, M8 |
| Sample | Cotton T-shirt sample, 100% cotton, for buyer review |
| Cosmetics | Facial moisturizing cream, 50ml, non-alcohol |
| Electronic device | Bluetooth earphones with built-in lithium-ion battery |
2. A free sample declared at zero
Free samples still need a declared value. Customs assesses goods on what they are worth, even when no money changes hands. Note that the goods are free — e.g. "No commercial value — value for customs purposes only" — and state a value alongside it.
The sample value does not have to be the selling price, but avoid an unrealistically low value, as customs at destination may ask for clarification.
3. An undervalued sale
For a sale, declaring a lower value to reduce duties can get the shipment held at destination, lead to requests for further documents, or result in penalties. Declaring the real transaction value is the fastest route in the end.
4. Missing country of origin
Country of origin is left out more often than you might think.
- Some carriers require it. Without it, the waybill can't be created, or you will be asked to add it before dispatch.
- To claim preferential FTA rates, the origin must appear on the invoice, and depending on the country an origin certificate or origin declaration is also needed.
- Even when shipping from Korea, goods made elsewhere take that country as their origin (e.g. Made in Vietnam → Country of Origin: Vietnam).
What the packing list should include
- Box numbers (1/3, 2/3, 3/3)
- Items and quantities in each box
- Net weight (N/W) and gross weight (G/W) per box
- Box dimensions (L × W × H, cm)
- The related invoice number
Summary
Describe the material and use, declare a reasonable value even for samples, and always include the country of origin. Getting these three right prevents most customs holds. If it is your first time shipping an item, we can share an invoice template and walk you through it.