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    <title>Merging of Commercial invoice and packing list</title>
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    <description>Customs will accept a commercial invoice cum packing list as sufficient for import and export processing where it contains the packing-list-specific shipment details-description of goods, marks and numbers, quantity, gross weight, net weight, number of packages, and types of packages-while importers and exporters may still provide a separate packing list if they choose.</description>
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