The Packing List Commercial Invoice is a critical document in international trade transactions governed by New Zealand law, particularly the Customs and Excise Act 2018 and related regulations. This combined document format streamlines the documentation process by merging two essential trade documents into one comprehensive record. It is required for all international shipments to and from New Zealand, serving multiple purposes including customs clearance, proof of value for duty assessment, evidence of the transaction for tax purposes, and detailed packing information for logistics handling. The document must include specific information required by New Zealand customs authorities and comply with both local and international trade documentation standards. It plays a crucial role in facilitating smooth customs clearance, ensuring accurate product declaration, and supporting payment processing, particularly in letter of credit transactions.

1. Document Header: Title of document, date, reference numbers (Invoice number, Purchase Order number)

2. Seller Information: Complete details of the exporter including name, address, tax numbers, contact information

3. Buyer Information: Complete details of the importer including name, address, tax numbers, contact information

4. Shipment Details: Information about shipping method, carrier, departure and destination ports, estimated delivery date

5. Product Details Table: Detailed list of products including description, HS codes, quantity, unit price, total price

6. Package Details: Number of packages, type of packaging, dimensions, weights (gross and net)

7. Commercial Terms: Incoterms, payment terms, currency, banking details

8. Value Declaration: Total invoice value, currency conversion if applicable

9. Certification: Declaration of accuracy and authenticity of the information provided