Packing List for UK Export — Required Elements and Practical Tips

What is a packing list and why is it required?

A packing list is a commercial and transport document that describes in detail the physical contents of an export shipment. It is an accompanying document — attached to the shipment alongside the commercial invoice and CMR consignment note.

In trade with the United Kingdom following Brexit, the packing list serves several key functions:

• Customs: HMRC (His Majesty's Revenue and Customs) uses it to verify the customs declaration and check that the declared goods match the actual contents of the packages.
• Transport: the carrier (freight forwarder, driver) checks the packing list at loading and unloading to ensure the shipment is complete.
• Warehousing: the UK consignee uses the packing list to check delivery and record the goods received.
• Insurance: in the event of damage or loss, the packing list is the basis for establishing the value of the claim.

Is a packing list mandatory? For exports to the UK — yes, in practice always. Technically HMRC does not require a packing list as a separate document in every situation, however carriers and freight forwarders refuse to accept shipments without it, and UK customs will require it during an inspection. No packing list = risk of the shipment being held.

Mandatory elements of a packing list for UK export

A good packing list must contain the following information:

1. Exporter (sender) details

• Full company name
• Registered address
• EORI number (Economic Operators Registration and Identification) — required for customs clearance in Poland/EU
• Phone number and email (optional, but helpful)

2. Importer (consignee) details

• Full company name or individual's name
• UK address
• EORI GB number (if known) — required for import clearance in the UK

3. Reference number and date

• Packing list number (e.g. PL/2026/00123) — must correspond to the number on the invoice
• Date the document was issued
• Purchase Order number — if applicable

4. Detailed description of goods

This is the most important section of the packing list. For each line item you must state:

• Written description: precise, in English (e.g. "Wooden dining table, oak, 180x90x75 cm, flat-packed")
• Item number / commodity code: e.g. CN code or internal SKU number
• Unit quantity: number of pieces, metres, kilograms, etc.

5. Packaging details

• Number of packages: total number of crates, cartons, pallets, tubes, etc.
• Package numbers: each package should have a unique number (e.g. 1/10, 2/10 … 10/10)
• Type of packaging: carton, wooden crate, pallet, bale, tube, etc.
• Dimensions of each package: length × width × height in centimetres or inches

6. Weight

• Net weight: weight of the goods themselves (excluding packaging), in kg
• Gross weight: weight of the goods including packaging, in kg
• State the weight for each line item separately and provide a total

7. Volume (optional, but recommended)

• Volume in cubic metres (m³) — important for sea and air freight
• Total volume of the shipment

8. Delivery terms (Incoterms)

State the Incoterms 2020 conditions (e.g. DAP Manchester, EXW Warsaw, FCA Gdańsk). Although this is not formally an element of the packing list, including it is good practice and makes document verification easier.

9. Transport details

• Trailer or container number
• Vehicle registration number (for road transport)
• Flight number or voyage number (for air or sea freight)

10. Signature and stamp

The packing list should be signed by an authorised person on the exporter's side. A company stamp is optional but advisable.

Packing list vs commercial invoice — key differences

Exporters often confuse these two documents or try to substitute one for the other. This is a mistake — they serve different functions and both are required:

Both documents must be consistent with each other — the same item numbers, the same quantities, the same description of goods. Discrepancies between the invoice and the packing list are one of the most common reasons for customs inspection in the UK.

When is the packing list particularly important?

Groupage shipments (groupage / LCL)

In groupage transport (Less than Container Load or road groupage), where several consignors share a single trailer, the packing list is absolutely critical. Without it, the freight forwarder cannot assign specific packages to a specific customs declaration.

Shipments with multiple line items

If the invoice has 50 line items and the trailer carries 20 pallets, customs must know which pallets contain which goods. A packing list with package numbers is the only tool for verifying this information.

Regulated and sensitive goods

When exporting chemical, food, pharmaceutical or hazardous (ADR) goods, the packing list is the basis for phytosanitary, veterinary or customs inspection. It must be extremely precise.

Claims and insurance

In the event of damage or loss of goods during transport, the insurer and freight forwarder will require the packing list as proof of the shipment's contents. The document establishes what was actually in the package.

Sample packing list template for UK export

Below is a simplified example of a packing list for a shipment of 3 pallets of furniture:

Most common errors on a packing list

Error 1: Description of goods too vague

❌ "Furniture" — too general; customs may challenge the classification.
✅ "Wooden dining table, oak, flat-packed, 180×90×75 cm" — a precise description allows for swift verification.

Error 2: Discrepancy with the invoice

❌ Packing list: 5 tables, invoice: 6 tables — a discrepancy immediately attracts customs attention.
✅ Quantities, descriptions and reference numbers must be identical on both documents.

Error 3: Missing package numbers

❌ A list without package numbers — during an inspection a customs officer cannot physically match goods to the document.
✅ Each pallet/carton should have a number (1/20, 2/20, etc.) that corresponds to the label on the physical packaging.

Error 4: Only gross weight, no net weight

❌ Stating only the gross weight — makes it harder to calculate the customs value for goods charged by weight.
✅ Always state both weights: net and gross, for each line item.

Error 5: Missing EORI numbers

❌ Packing list without the exporter's EORI number — delays verification in the customs system.
✅ Include the EORI number of both the exporter (PL) and the importer (GB), if known.

What language should the packing list be in?

A packing list for export to the UK should be prepared in English, or at least contain English names of the goods. HMRC works in English, and a goods description in Polish may require translation and delay clearance.

A bilingual document (PL/EN) is acceptable and is good practice for exports handled by Polish freight forwarders from Polish warehouses.

Packing list and T1 — customs transit

If your shipment is travelling through the UK in transit (T1 procedure — New Computerised Transit System, NCTS), the packing list is an accompanying document to the transit document. The customs office opening the transit (e.g. Dover) will archive a copy, and the closing office (e.g. Calais or Rotterdam) will verify that the physical shipment matches the documents.

The cost of export clearance in Poland (which is required to generate the export documents) ranges from £45 to £120, and the T1 procedure from £200 to £500 (covering UK opening and EU closing; price depends on the country of closure).

Official sources

• GOV.UK: Importing and exporting goods after Brexit — HMRC, 2026
• GOV.UK: Customs declarations for goods taken out of Great Britain — HMRC, 2026
• EU Commission: Customs procedures import and export — European Commission, 2026

Frequently asked questions (FAQ)

What is a packing list and what is it used for?

A packing list is a document accompanying an export shipment that describes in detail the physical contents of the packages: quantities, net and gross weights, package numbers and dimensions, and a description of the goods. It does not contain prices — those are on the commercial invoice. It is used by customs authorities, carriers and consignees to verify the contents of a shipment.

When is a packing list required for exports to the UK?

A packing list is required in virtually all cases when exporting goods to the United Kingdom. Carriers and freight forwarders refuse to accept shipments without this document. HMRC may request it during an inspection. It is especially important for groupage shipments, multi-line shipments and regulated goods (food, chemicals, ADR).

What should a packing list for UK export contain?

A correct packing list for the UK must include: exporter and importer details (with EORI numbers), a document number matching the invoice, the date of issue, a detailed description of goods with quantities, a number for each package, package dimensions (L × W × H), the net and gross weight of each line item, and total weights and volumes. Prices and values of goods must not be included.

How does a packing list differ from a commercial invoice?

A commercial invoice contains prices, values, the basis for assessing customs duty and VAT, and a TCA origin statement. A packing list contains the physical details of the shipment: weights, dimensions, package numbers — with no prices whatsoever. Both documents must be consistent (same quantities and descriptions), but they serve different functions and both are required for exports to the UK.

What happens if the packing list is missing or incorrect?

A missing or incorrect packing list may result in: the shipment being refused by the carrier before loading, the shipment being held at the UK border for physical inspection, incorrect duty being assessed (if the goods description is imprecise), delays in delivery, and additional storage costs. In the event of a physical inspection, the delay typically ranges from a few hours to several days.