| Date: |
12-01-2015
|
| Notification No: |
Customs Circular No 01/2015
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
F. No. 450/25/2013-Cus IV (Pt.) |
| Subject: |
Regarding merging of commercial invoice and packing list
|
|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
Circular No. 01/15-Customs
New Delhi, dated 12.01.2015
To
All Chief Commissioners of Customs / Customs (Preventive)
All Chief Commissioners of Customs and Central Excise
All Commissioners of Customs / Customs (Preventive)
All Commissioners of Customs and Central Excise
Sir/ Madam,
Subject: Merging of Commercial invoice and packing list – reg
Simplification of Customs procedures for enhanced ease of doing business and
trade facilitation is the top priority of the Government. One of the identified
areas for such simplification is reduction in the number of mandatory documents
required by Customs for import and export of goods.
- As per the extant Customs procedures for both import and export, an
importer / exporter is required to submit a commercial invoice and packing
list along with the Customs declaration form viz. Bill of Entry/Shipping
Bill. Both commercial invoice and packing list are critical for Customs
purposes as the former evidences the value of the import/ export goods while
the latter facilitates examination of goods for ascertaining correctness of
duty and quantity. However, there are many identical data fields in a
commercial invoice and packing list. Therefore, an exercise was undertaken
to explore the feasibility whether these documents can be merged into one
document, which would have the advantage of reducing the total number of
documents to be submitted to Customs with resultant benefit to trade. In
this regard, it is seen that the following data fields / information are
invariably contained in a packing list (other than the common data fields /
details of commercial invoice):
- Description of Goods;
- Marks and Numbers;
- Quantity;
- Gross Weight;
- Net Weight;
- Number of Packages;
- Types of Packages (such as pallet, box, crates, drums etc.).
- The Board has decided that as a measure of simplification, in case an
importer/exporter submits a commercial invoice cum packing list that contain
above mentioned data fields / information in addition to the details in a
commercial invoice, a separate packing list should not be insisted upon by
Customs. However, the option should be given to the importer/exporter to do
so. In other words, for Customs purposes a commercial invoice cum packing
list (with details of marks and numbers as mentioned in para 2 above) would
suffice but if importer/exporter desires to give a separate packing list for
some reason, the same would also be accepted, as at present.
- Board desires that all Chief Commissioner of Customs should ensure that
above guidelines are complied with scrupulously by the field formations.
Wide publicity may also be given to trade and industry stakeholders to
sensitize them about the guidelines. Chief Commissioners of Customs should
also monitor compliance thereof at their level.
- Difficulty, faced, if any may be brought to the notice of the Board.
Yours sincerely,
(Pawan Khetan)
OSD (Customs IV)
F. No. 450/25/2013-Cus IV (Pt.)
|
|
|