Packing list – an essential import document in UE

Packing list – what is it?

A Packing List (PL) is a key shipping document used in international trade. It provides a detailed breakdown of the contents of a shipment or transport unit being imported into a specific country. In the EU, including Poland, this document is required for customs clearance and for placing goods into free circulation.

What is the purpose of a packing list?

A packing list helps the importer not only clear goods through customs, but also avoid logistical issues when receiving, unloading or storing the cargo.

Additionally, the packing list helps prevent the shipment of incorrect goods. Unlike the commercial invoice, it includes net and gross weight, making it easier to verify that the delivered items match the order.

What does a packing list include?

The packing list is typically attached to the commercial invoice, and the product data (packaging name, quantity, weight) must match those stated in the bill of lading.

A standard packing list should include:

• Invoice number and issue date
• Shipper’s details
• Consignee’s details
• Description of goods
• Quantity of goods
• Number of packages
• Type of packaging
• Net and gross weight per package
• Total net and gross weight

Missing any of these elements may lead to delays, port storage fees, or additional charges.

Who prepares the packing list?

The packing list is usually prepared by the exporter or manufacturer, since they have the most accurate information about the contents, packaging method, and weight of the shipment.

At PEKO Spedycja, working closely with our in-house customs agency (PEKO Agencja Celna), we verify packing lists for completeness and consistency with the commercial invoice and transport documents. This minimizes the risk of errors during customs clearance and prevents delays due to incorrect cargo specifications. We support our clients in preparing all required documents for legal and smooth imports.

Packing list and customs clearance – why it matters

The packing list plays a crucial role during customs procedures, both for imports and exports. It contains key details that are used by customs officers to verify the shipment, carry out customs checks, calculate duties and apply taxes.

In particular, customs authorities look for:

• The invoice number
• Net and gross weight
• Exporter’s information
• Clear description of the goods

If the packing list data doesn’t match the invoice or waybill, it may trigger inspection, request for clarification, or financial penalties.

Thanks to our in-house customs clearance team at PEKO, we can handle your customs process end-to-end – no matter the origin of goods, their value, or the mode of transport. This gives our clients a competitive advantage: fewer mistakes and faster delivery to the final recipient.

Packing list in sea, air, and road transport – what changes?

While the packing list is used across all transport modes, its function may vary depending on whether the cargo moves by sea, air, or road.

• In sea freight, it often supports the payment process (e.g. in a letter of credit), reflects the value of goods, and supports the preparation of the bill of lading (B/L).
• In air freight, the data must match the Air Waybill (AWB) and is used for rapid clearance.
• In road freight, the packing list does not replace the CMR waybill, but it helps with loading, unloading, and resolving discrepancies—especially when goods differ from what was ordered.

Regardless of the method, customs may require the packing list to assess the type and value of transported goods.

At PEKO Spedycja, we’ll help you select the right document set and ensure your packing list contains all the necessary information for a smooth border clearance—whether importing or exporting.

Packing list vs. transport document (waybill)

Although they’re often confused, a packing list and a transport document (waybill) serve very different functions.

The packing list is a commercial document that includes a detailed specification of the cargo—number of packages, units, dimensions, gross/net weight, and packing method. It helps confirm that the shipment is complete and correct at every stage.

The transport document (such as CMR, AWB, or B/L) confirms that the goods have been handed over to the carrier and outlines the delivery terms. However, it doesn’t provide the same level of detail about the contents of the shipment.

Watch out: packing lists and other key import documents

Import documents are critical for releasing goods into the EU market. Accuracy in the commercial invoice, packing list, and bill of lading directly affects how quickly and affordably your shipment moves. Even small inconsistencies may cause border delays, demurrage fees, or customs holds.

Here are some of the most common mistakes in import documents:

• Using a currency symbol instead of its code (e.g., “$” instead of “USD”)
• Not specifying Incoterms on the commercial invoice (e.g., FOB Shanghai)
• Failing to indicate country of origin
• Data mismatches between CI, PL, and B/L

Remember:

Want to learn more? Check our guide to bill of lading types.

Packing lists, commercial invoices, B/Ls and cargo specs – we’ll handle them all

At PEKO Spedycja, we don’t just organize your transport—we also guide you through the preparation of all required logistics and customs documents. From checking your cargo specification in the packing list to validating invoices and waybills, we ensure the entire process runs smoothly and efficiently.

Let us take the paperwork off your shoulders. You focus on business—we’ll handle customs.