Packing list and delivery note are common shipping documents for project business. A packing list is a document, issued by the seller, that outlines the items of a shipment and their packaging. A delivery note is a document issued by the supplier to document the receipt of the goods by the buyer.
The Packing List is a document that describes the nature, the quantity, the weights, the dimensions and the packaging information of the goods being sold and purchased, without showing prices.
To simplify the reconciliation of packages, goods, and invoiced items, packing lists describe the nature of the packages that contain the individual items and show references to match items and packages.
Packing lists are generally produced in two copies: one is physically attached to the cargo, the other is sent to the consignee directly to facilitate the receipt of the goods and the reconciliation with purchase orders upon arrival (at the buyer’s warehouse). Packing lists are often standard documents of LC documents.
Whereas commercial invoices have a fiscal relevance, packing lists are fiscally relevant only in specific countries and are generally non-mandatory.
Delivery Notes are documents that accompany a cargo and describe the quantity and the quality of the shipped goods. Generally, sellers request buyers to countersign delivery notes upon the receipt of the goods to prove that they have been duly received and accepted. The signature is collected by the carrier that delivered the goods to the consignee.
Delivery note scope:
- For the exporter: remove stock from warehouse or production lines and prove the delivery to the importer
- For the exporter: check the match between the purchase order and the delivery upon receipt
- For the carrier: testify that goods have been collected and transported to the destination. In some countries, delivery notes are also fiscal documents.