Merged commercial invoice and packing list permitted, simplifying customs documentation while preserving option to submit separate packing list. A commercial invoice cum packing list will be accepted for Customs purposes if it includes invoice details plus packing-specific fields: description of goods, marks and numbers, quantity, gross weight, net weight, number of packages and types of packages; Customs will not insist on a separate packing list when those fields are present, though traders may still submit a separate packing list if they wish.
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Provisions expressly mentioned in the judgment/order text.
Merged commercial invoice and packing list permitted, simplifying customs documentation while preserving option to submit separate packing list.
A commercial invoice cum packing list will be accepted for Customs purposes if it includes invoice details plus packing-specific fields: description of goods, marks and numbers, quantity, gross weight, net weight, number of packages and types of packages; Customs will not insist on a separate packing list when those fields are present, though traders may still submit a separate packing list if they wish.
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