Packing list in sets, invoice in units: reconcile
Keep the supplier's original documents and reconcile them in a separate schedule. Define what each set, pair or pack contains, record the conversion factor for each invoice item, then compare converted quantities with actual packed contents. Ask the supplier to issue any corrections. Arrange checks in China with Cambridge China Bridge.
Define what each document counts
Ask the supplier to explain every quantity label against the actual product. Does an invoice unit mean a complete product, a component or a sellable bundle? Does a packing-list pack mean retail packaging or a shipping carton? Record the answer against the relevant product code and document line.
For a pair, confirm the constituent items and whether handedness, size or colour matters. For a set, list each component separately, including accessories and any loose spares. Use the approved contents specification from our bundle packing guide, rather than treating the word set as a conversion factor.
Build a separate conversion schedule
Keep original document quantities and units in their own columns. Add the agreed contents revision, invoice item, conversion factor, calculated invoice-unit quantity and any discrepancy. Identify the source documents by reference and revision, and record who confirmed each factor. Label the schedule as the buyer's reconciliation.
Multiply the packing-list quantity by the confirmed quantity of the relevant invoice item contained in each packing unit. Where a set contains different components, calculate each component separately. Do not combine unlike components into a total merely because the invoice says units. Show loose spares, incomplete packs and mixed variants separately.
| Field | What to record |
|---|---|
| Original packing entry | Document reference, line, product code, stated quantity and stated unit |
| Confirmed contents | Component identities, quantities, variants and approved contents revision |
| Conversion factor | Quantity of the relevant invoice item per stated packing unit |
| Comparison | Calculated quantity, original invoice quantity, physical count and unresolved difference |
Match the calculation to the packed goods
Map the schedule to carton marks and packing records so each invoice item can be located. Check whether cartons contain complete packs, partial packs or mixed contents. Open packed goods against the confirmed contents list and record component counts and variants. A matching carton count or shipment weight does not establish matching item quantities.
Distinguish quantities calculated from documents, quantities physically counted and quantities inferred from sampled packs. Record the inspection scope and unresolved uncertainty. Use our full inspection or sampling guide to agree the checking method, and our package-count guide when the difference concerns outer packaging.
Resolve differences without rewriting originals
If quantities match after conversion, retain the originals alongside the supplier's written contents confirmation and reconciliation schedule. If they do not, identify whether the cause is an unclear unit, wrong factor, missing component, loose spare or document error. Hold affected stock or shipment approval while the difference remains unresolved.
Ask the supplier to issue a corrected invoice or packing list where its document is wrong. Keep the superseded version and the correspondence explaining the change. Do not overwrite its quantity, unit, description or value yourself. Recheck the corrected documents against the goods and send the agreed document set to the warehouse and customs agent.
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Keep customs and payment checks distinct
HMRC guidance says to check the trade tariff tool for measurement units or quantities against the commodity code, selecting the country of import. Give your customs agent the original documents and confirmed conversion schedule, and ask which quantity basis applies. Do not assume the supplier's packing unit answers that question.
Reconcile the invoice's quantity basis with its unit price and line total without changing the agreed commercial basis. A quantity match does not confirm the price or prove receipt. Use our commercial invoice guide for the wider document check. Cambridge China Bridge's staff in China can check packed contents and obtain supplier clarification before dispatch.
Frequently asked questions
Can a packing list in sets match an invoice in units?
Yes, if confirmed contents and explicit conversion factors reconcile each invoice item with the packed goods. Keep the different original units visible in a separate schedule.
How do I convert a mixed set into invoice units?
List each component and its quantity per set. Multiply the set quantity by that component's confirmed factor, then compare with its invoice line. Keep unlike components separate.
Can I change the supplier's packing list myself?
Preserve the original and put your calculation in a separate reconciliation. Ask the supplier to issue a corrected document if its entry is wrong, and retain the version history.
What if the totals match but components are missing?
Record shortages by component and variant, hold affected stock and request correction. An aggregate item total can conceal missing parts or duplicates, so check contents against the approved list.