GlossaryEN1 min readUpdated: Jun 26, 2026
Line item
While a shipment refers to the consignment as a whole, a line item denotes a single entry on a packing list, commercial invoice, or customs declaration, recording the type, quantity, and value of a specific batch of goods.
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Source: https://www.investopedia.com/terms/l/line-item.asp
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
While a shipment refers to the consignment as a whole, a line item denotes a single entry on a packing list, commercial invoice, or customs declaration, recording the type, quantity, and value of a specific batch of goods. Each line item is identified by its commodity code (HS classification), country of origin, and applicable customs treatment. In freight forwarding and customs operations, the line item functions as an independent processing unit: different items within the same shipment may be subject to distinct customs procedures, require separate licences, or need to satisfy different rules of origin. Errors or inaccuracies at the line-item level are a common cause of clearance delays and queries from customs authorities.
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