# Commercial invoice vs packing list vs proforma invoice

A proforma invoice is a quotation in invoice form, sent before the sale. The commercial invoice is the bill for goods actually shipped, used for payment and customs. The packing list shows how those goods are packed: cartons, contents, weights and dimensions. The commercial invoice and packing list must agree.

## Key takeaways

- Proforma: before production or payment, for the buyer's approval, deposit or import licence.
- Commercial invoice: after shipment, the legal bill and the basis for customs value.
- Packing list: no prices needed; quantities per carton, carton numbers, weights and dimensions.
- Totals of quantity, packages and weight must match across invoice, packing list and transport document.

## The three documents compared

| Aspect | Proforma invoice | Commercial invoice | Packing list |
|---|---|---|---|
| When | Before the sale is final | When the goods ship | When the goods ship |
| Purpose | Quotation, deposit, import licence, L/C application | Payment, customs value, L/C presentation | Physical check, cargo handling, customs inspection |
| Prices | Yes, proposed | Yes, actual | Usually not |
| Weights and dimensions | Optional estimate | Totals | Per carton and totals |
| Legally binding bill | No | Yes | No |



## Proforma invoice

A proforma invoice tells the buyer exactly what they would be invoiced if they confirm the order: products, quantities, prices, Incoterm, payment terms, lead time and validity. Buyers use it to approve the purchase, pay a deposit, open a letter of credit or apply for an import licence. It is not a demand for payment and is not used for customs clearance of the goods themselves.


## Commercial invoice

The commercial invoice is issued for what was actually shipped. It is the bill the buyer pays and the document customs uses to value the goods. It must list the parties, goods, HS codes, quantities, prices, currency, Incoterm with named place, origin and weights. See [how to fill in a commercial invoice](https://cartonmath.com/guides/commercial-invoice-how-to/).


## Packing list

The packing list describes the physical shipment: how many cartons, which carton holds what, the carton numbers (1–120), net and gross weight per carton and in total, and carton dimensions and CBM. Warehouses use it to receive the goods; customs use it to choose and check cartons during inspection.


## Why they must agree

Customs, banks and buyers compare the documents. If the invoice says 1,200 pieces in 120 cartons and the packing list says 118 cartons, or the gross weight differs from the bill of lading, expect questions and delays. Under a letter of credit, discrepancies can stop payment.

[Generate both together](https://cartonmath.com/commercial-invoice-generator/): The invoice and packing list share one set of lines, so quantities, weights and CBM always match.

## FAQ

**Is a proforma invoice legally binding?**
No. It is a quotation; the contract or purchase order binds the parties.

**Does a packing list need prices?**
Usually not. It lists quantities, packages, weights and dimensions.

**Can a proforma invoice be used for customs?**
Not for clearing the actual shipment, which needs a commercial invoice; some countries accept a proforma for samples or no-charge goods.

**Who prepares the packing list?**
The seller or the shipper, from the actual packing of the goods.

Source page: https://cartonmath.com/guides/invoice-vs-packing-list-vs-proforma/
Updated: 2026-10-06
Publisher: CartonMath (https://cartonmath.com)