Is a packing list required for customs?

Often. The EU says it may be required as an inventory of the cargo, Dubai Customs lists it among the documents for a declaration, and US rules ask for the contents of each package to be stated in detail.

Does a packing list need to be signed?

In general, no — the EU's Access2Markets guidance says it has no specific form and does not need to be signed. What matters is that it agrees with the invoice and transport document.

What is the difference between a packing list and a commercial invoice?

The invoice is the bill: prices, charges and the terms of sale. The packing list carries no prices; it shows how the goods are packed — packages, weights, marks and sizes — so they can be counted and checked.

Term

Packing list

A packing list is a document listing what is in each package of a shipment — the count, type of package, contents, net and gross weights, marks and dimensions. It travels with the commercial invoice and transport documents, so customs, carriers and the buyer can check the goods. It has no set form and, in general, needs no signature.

Also called packing slip, P/L, shipping list, packing noteUpdated 13 October 2026

What it shows

The US International Trade Administration lists the seller and buyer, shipper, invoice number, date of shipment, mode of transport and carrier, and for the goods the quantity, description, type of package — box, crate, drum or carton — number of packages, total net and gross weight in kilograms, package marks and dimensions. The EU's Access2Markets service calls it a commercial document that accompanies the invoice and transport documents, and says no specific form is required.

Worked example: four lines for 18 cartons

Marks	Packages	Contents	Net / gross kg	Size (cm)
ACME-HOU 1–10	10 cartons	Socket sets, 40 per carton	220 / 236	60 × 40 × 35 each
ACME-HOU 11–16	6 cartons	Torque wrenches, 25 per carton	120 / 129	80 × 30 × 25 each
ACME-HOU 17–18	2 cartons	Spare parts	30 / 33	50 × 40 × 30 each
Total	18 cartons		370 / 398	1.32 m³

Illustrative shipment of hand tools, matching the commercial invoice line by line

The volume line is the sum of the cartons: 10 × 0.084 m³ + 6 × 0.06 m³ + 2 × 0.06 m³ = 1.32 m³. The gross weight and package count are the figures the carrier checks against its own receipt, so they should match the bill of lading or air waybill.

Who asks for one

In the EU it may be required at clearance as an inventory of the incoming cargo. The US invoice rule asks for each invoice to state in adequate detail what is in each individual package. Dubai Customs lists it, with the invoice and certificate of origin, among the documents a declaration needs, and Dubai Chambers charges AED 5 for each page of the packing list when it issues a certificate of origin.

The mistake people make

Using it in place of an invoice, or letting the two drift apart. The International Trade Administration is plain that a packing list is not a substitute for a commercial invoice, and that because customs officials in the US and abroad may use the packing list to check the cargo, the commercial invoice should reflect what it shows.

FAQ

Packing list: common questions

Is a packing list required for customs?: Often. The EU says it may be required as an inventory of the cargo, Dubai Customs lists it among the documents for a declaration, and US rules ask for the contents of each package to be stated in detail.
Does a packing list need to be signed?: In general, no — the EU's Access2Markets guidance says it has no specific form and does not need to be signed. What matters is that it agrees with the invoice and transport document.
What is the difference between a packing list and a commercial invoice?: The invoice is the bill: prices, charges and the terms of sale. The packing list carries no prices; it shows how the goods are packed — packages, weights, marks and sizes — so they can be counted and checked.

Sources

On Traqo: CBM Calculator works out cubic metres and cubic feet for cartons, pallets and crates.