Why the invoice and packing list must match
Customs compares the commercial invoice, the packing list and the shipping bill line by line. If the quantity, description, value or weights differ, the shipment is put on hold until the documents are corrected. Making both documents from the same details removes the most common mismatch.
What an export invoice from India must show
- Exporter name, address, GSTIN and IEC; consignee (and buyer, if different).
- Invoice number and date, the buyer’s order reference and payment terms.
- Country of origin, country of final destination, ports of loading and discharge.
- The Incoterm with its named place, for example FOB Cochin or CIF Jebel Ali.
- For each product: description, HS code (8-digit ITC-HS), quantity, unit, unit price and amount, and the total in figures and in words.
- Whether the export is under a Letter of Undertaking (LUT) without IGST, with the LUT reference, or with IGST paid.
- Marks and numbers, number and kind of packages, net and gross weights.
- A declaration and the signature of an authorised person.
Packing list
The packing list shows what is in each package — not prices. It carries the same marks, invoice number and references, the package count, the net and gross weight of each line and the total volume. Your freight forwarder uses it to book space, and customs uses it if the cargo is examined.
Before you send it
Check the HS code with your customs broker, confirm the Incoterm with the buyer, and make sure the currency and value match the shipping bill and your bank’s records for export proceeds. This tool helps you prepare the documents; it does not replace your broker’s advice.
Questions
Is a commercial invoice the same as a tax invoice?
No. For exports you issue a GST tax invoice under the GST rules and a commercial (export) invoice for the buyer and customs. Many exporters combine both by adding the GST details, which this tool includes.
What is written on an invoice for export under LUT?
A statement such as “Supply meant for export under LUT without payment of integrated tax”, with your LUT reference number (ARN). The tool adds it when you choose LUT.
Where do I find the HS code?
In the Indian Customs Tariff (ITC-HS), chapter by chapter. Use the 8-digit code and confirm it with your customs broker, because the code decides duties and export incentives.
Are my invoices saved?
Yes, only in this browser on this device. Download the data file to keep a copy or move it to another computer.
How do I make a PDF?
Press Commercial invoice or Packing list, then choose “Save as PDF” in the print window. Set paper to A4 and margins to default.
Sources
- CBIC — Customs Tariff of India (ITC-HS codes)
- GST portal — Letter of Undertaking (LUT) for exports
- DGFT — Importer Exporter Code
- ICC — Incoterms 2020
Last checked 2026-11-13. Free to use; please check important details before you rely on them.