Understanding the Shipping Essential Documents (Commercial Invoice & Packing List) in Your Shipments

In international trade, two of the most important documents for smooth customs clearance are the Commercial Invoice (CI) and the Packing List (PL). While they often required together, each plays a different role:

Commercial Invoice (CI)

It represents the official agreement between a seller and a buyer, summarizing the sale of goods across borders.

• Acts like the “bill” for the shipment.

• Lists the buyer & seller, product details, HS codes, unit price, total value, currency, Incoterms, and country of origin.

• Customs uses it to calculate duties and taxes.
  

Packing List (PL)

The packing list may look similar with commercial invoice, both contain product details, item quantities, and shipment references, the packing list serves a very different purpose. It contains no pricing or payment information but focuses purely on the physical aspects of the shipment.

• A detailed cargo item of what is inside the shipment.

• Shows number of packages, dimensions, weights, and how goods are packed (cartons, pallets, skid, crates, etc.).

• Helps truckers, warehouse teams, and customs officers verify the cargo quickly.
  

Together, CI & PL help avoid delays, reduce disputes, and ensure transparency in your shipments.

Separately, Pro-forma Invoice and Tax Invoice are often being confused with Commercial Invoice. 

Pro-forma Invoice

It contains similar information as Commercial invoice, it includes many of the same data fields, such as product descriptions, estimated prices, and incoterms of sale.

It is issued before the sale is finalized. It is a non-binding document, provided to give the buyer an early overview of expected costs and conditions. Buyers may request it to apply for import permits, obtain financing, or get internal approvals before placing a formal order. While typically customs authorities do not require it, freight forwarders may reference it when preparing initial shipment quotations or documents, where the invoice helps align logistics planning before the shipment is confirmed.

Tax Invoice

It is designed for domestic sales, not international trade, and its primary purpose is to document and report tax obligations such as VAT or GST.

It is generally used in local or regional deliveries, particularly where goods are sold after being imported. In the shipping process, this document is required for business accounting, tax filings, and input tax credit claims.

In addition to the documents mentioned above, certain shipments may require additional paperwork for smooth processing such as import permit, certificate of origin and etc. These requirements vary depending on the product category and destination. At Asico Logistics, we always make sure your documents are complete and compliant before shipping. So you can focus on growing your business while we handle the logistics. 

Hope that it can helps you on better understanding on the essential shipping documents required.