A packing list is the shipping document that sets out how a consignment is physically made up the number of packages, their contents, weights and dimensions so carriers, customs and the receiver can verify a load without opening it. |
The invoice is the financial document price, currency, payment terms and customs use it to set the value. The packing list is the physical document and carries no prices at all. Officers reach for it during an examination, to check that what is in the container matches what was declared.
Carriers price on weight and volume, and a discrepancy is a common trigger for physical inspection. Gross weight also feeds the Verified Gross Mass declaration that has been mandatory for packed containers under the SOLAS convention since 1 July 2016 — an inaccurate figure can stop a box being loaded.
iCustoms reads packing lists alongside invoices and cross-checks the two before the declaration is filed. |