The Packing List, which details the specific contents of each pallet, is an optional document you may choose to include in your shipment. It is similar to, but does not replace, the Commercial Invoice, which is used by customs to assess duties and fees. Because the Packing List does not include information about the cost or value of the contents, it can be used in cases where the contents will be forwarded to a third-party, such as a customer or vendor.