As per the Foreign Trade Policy in India, every international shipment exported from India must be accompanied by either an invoice and Customs Packing List or a Commercial Invoice-cum-Packing List. To facilitate smooth and easy export procedure, the government has reduced the number of documents to be submitted to the customs department. It has merged Commercial Invoice
and Packing List, allowing exporters to submit a combined document at the time of shipment1
While the two export documents have been merged, they cannot substitute the other. A Commercial Invoice specifies the import or export goods value, while the Packing List consists of accurate examination and information of contents of the package like weight and measurement2
. Both these documents are different and hold varied but high significance during customs clearance.