The Commercial Invoice (Standard Version) documents details of a sales transaction .It usually contains information such as the seller, the buyer, SKU numbers and/or merchandise description, quantities sold and shipped, prices, payment and delivery terms, Buyers and sellers internal order numbers, often customs classification numbers (BTN#, Harmonized Code#).They also are part of the delivery obligation of a seller and complete their financial cycle.
It is the primary document used by Customs Offices world-wide, for duty application, Export/Import control and statistical purposes.

A Packing List is a customary document that usually accompanies a commercial invoice. The P/L incorporates transaction related information (basically header information from the commercial invoice) except for pricing data. It identifies packing information in respect to piece count, over packing, dimensions and weight per package and sum thereof, Marks and numbers, package handling instructions and often traffic related contents.