Export invoice and packing list: what to check before shipment

Proforma invoice versus commercial invoice

A proforma invoice is the offer you send before the final sale. Use it to agree the buyer, product, quantity, price, currency, delivery terms and payment terms. When the shipment is ready, the commercial invoice records the actual goods and value. If the order changes, review the final invoice rather than copying the proforma unchanged.

For the final commercial invoice, compare the buyer and consignee, invoice number and date, product description, HSN code, quantity, unit, currency, unit price, total and delivery terms with the order and dispatch record. Include the seller details and bank details your buyer needs. Your customs broker and buyer may ask for additional fields.

Export invoice under GST: LUT or IGST

Indian exporters may export under a bond or Letter of Undertaking without payment of integrated tax, or export on payment of IGST, subject to the applicable rules. The invoice treatment must match the route you actually use. Check your current LUT and tax position with your tax adviser before issuing the invoice.

The CBIC invoice rules describe the export endorsement for each route and the recipient, delivery and destination-country details. The GST portal records export invoices in GSTR-1 Table 6A. Do not treat a commercial invoice PDF alone as a GST filing or a customs submission.

Packing list format: match the physical shipment

A useful export packing list shows the same shipment identity as the invoice, then describes every package: package number or mark, product, quantity, unit, net weight, gross weight and dimensions. Summarise the totals and make sure the counts agree with the warehouse or packer’s actual handover.

A packing list is useful because the invoice describes value while the packing list describes what is physically in each carton, bag, bale or pallet. Before sending documents to the buyer, compare both against the final packed goods and the Shipping Bill details your CHA will file.

A short pre-dispatch check

• Confirm the buyer, consignee, destination, currency and delivery terms across order and documents.
• Reconcile product description, HSN, quantity, units and values; investigate differences before filing.
• Verify the LUT or IGST route and invoice endorsement with your tax adviser.
• Ask the buyer and CHA which certificates or destination-specific papers apply to this shipment.

Make all three with the free export document generator →

In ExportEazy: the proforma, commercial invoice and packing list are made from the order and the packed cartons, so the three agree.