Document background
The Packing List Commercial Invoice is a fundamental document required for international trade transactions under German law. This combined document is particularly important when shipping goods from or to Germany, as it must comply with both the German Commercial Code (Handelsgesetzbuch) and EU customs regulations. The document serves multiple purposes: it acts as proof of sale, supports customs clearance processes, and provides detailed information about the shipment's contents and packaging. Used primarily in cross-border transactions, it must include specific elements required by German VAT law and export control regulations. The document is essential for ensuring smooth customs clearance, proper tax treatment, and compliance with international trade requirements. It combines the traditional commercial invoice elements with detailed packing information, streamlining the documentation process for international shipments.
