In practice: carriers, terminals, customs officers and the receiving warehouse all rely on it to check and handle the cargo. Package counts and weights must match the commercial invoice and the B/L, and the gross weight should be consistent with the VGM. For LCL, the packing list gives the first volume figure, but the CFS measures the cargo and that measurement is what is billed.
Example: the packing list shows 120 cartons and 2,400 kg, but the CFS in Jebel Ali counts 118 cartons. The shortage is recorded before release, which protects the importer's claim against the shipper or carrier.

A packing list is the shipper's document that details how the goods are packed: the number and type of packages, the contents of each, net and gross weights, dimensions and shipping marks.
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