The packing list looks like a simple document, but it plays a decisive role in customs assessment.
What it really does
The packing list is the basis for matching physical cargo against the declaration. If piece count, numbering, net and gross weights, and per-package descriptions are imprecise, inspection takes longer and discrepancies become more likely.
What it must contain
Proforma reference, invoice number and date, package numbers, a precise description of the contents of each package with quantities, net and gross weight per package, dimensions, packing type and the marks applied to each package.
The most common error
Generic wording such as "assorted parts", or merging several different items into one line. On machinery shipments, spare parts must also be clearly separated from the main unit.