Abbreviations commonly used in Customs, Central Excise and

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 0

Updated as on 28.02.2015

[Training Material for departmental use]

E-BOOK

On

Abbreviations commonly used

in

Customs, Central Excise and Service Tax

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 1

Note: In this E-book, attempts have been made to tabulate commonly used

abbreviations in the Customs and Excise Department. It is expected that it

will help the new entrants into the service. Though all efforts have been made

to make this document error free, but it is possible that some errors might

have crept into the document. If you notice any errors or if you have any

suggestion to improve this document, the same may be brought to the notice

to the NACEN, RTI, Kanpur on the Email addresses:

rtinacenkanpur@yahoo.co.in or goyalc[email protected] (Email address of ADG,

RTI, NACEN, Kanpur). This may not be a prefect E-book and all are requested

to assist us to make it better.

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 2

INDEX

A ............................................................................................................................................................. 3

B ............................................................................................................................................................. 4

C ............................................................................................................................................................. 4

D ............................................................................................................................................................. 6

E .............................................................................................................................................................. 7

F .............................................................................................................................................................. 7

G ............................................................................................................................................................. 8

H ............................................................................................................................................................. 8

I............................................................................................................................................................... 8

J .............................................................................................................................................................. 9

L .............................................................................................................................................................. 9

M .......................................................................................................................................................... 10

N ........................................................................................................................................................... 10

O ........................................................................................................................................................... 11

P ........................................................................................................................................................... 11

R ........................................................................................................................................................... 12

S ............................................................................................................................................................ 12

T ............................................................................................................................................................ 13

U ........................................................................................................................................................... 13

V ........................................................................................................................................................... 13

W .......................................................................................................................................................... 13

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 3

A

AAI Airport Authority of India

AAR Authority for Advance Ruling

AC/DC Assistant Commissioner/Deputy Commissioner

ACAO Assistant Chief Account Officer

ACES Automation of Central Excise and Service Tax

ACES-CFC ACES Certified Facilitation Center

ACP Accredited Client Programme

ACC Air Cargo Complex

AD /DD Assistant Director/Deputy Director

ADC Additional Commissioner

ADC Assistant Drug Controller

ADD Anti-dumping duty

ADG Additional Director General

AEO: Authorised Economic Operator

AIIS Agri-Infrastructure Incentive Scrip

AIR: All Industry Rate

AIU Air Intelligence Unit

AL Advance License

AML Anti Money Laundering ( Measures)

AO Adjudication Order/ Administrative Officer

AP Audit Para

ARTS Automated Recordation and Targeting System

ASIDE Assistance to States for Developing Export Infrastructure and Allied

Activities (Scheme)

ATA Admission Temporaire /Temporary Admission

AWB Air Way Bill

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 4

AA Advance authorization

AEPC Apparel export promotion council

B

B/E Bill of Entry

B/L Bill of Lading

BCD Basic Customs Duty

BDF Baggage Declaration Form

BED Basic Excise Duty

BOA Board of Approval

BSF Border Security Force

C

CA, 1962 Customs Act, 1962 (52 of 1962)

CAN Cargo Arrival Notice

CAO Chief Account Officer

CBEC Central Board of Excise & Customs

CBDT Central Board of Direct Taxes

CBN Central Bureau of Narcotics

CCSP Customs Cargo Service Providers

CC Chief Commissioner

CCC Customs Cooperation Council

CCR Compulsory Compliance Requirement

CCR, 2004 CENVAT Credit Rules, 2004

CDF Currency Declaration Form

CEIB Central Economic Intelligence Bureau

CENVAT Central Value Added Tax

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 5

CER, 2002 Central Excise Rules, 2002

CERA Central Excise Revenue Audit

CEA, 1944 Central Excise Act, 1944 (No. 1 of 1944)

CECA Comprehensive Economic Cooperation Agreement

CETA Central Excise Tariff Act

CESTAT Customs, Excise and Service tax appellate tribunal

CFS Container Freight Station

CHA Customs House Agent

CIF Cost Insurance and Freight

CISF Central Industrial Security Force

CITES Convention on International Trade in Endangered Species

CKD Complete Knocked Down

COD Condonation of Delay/ Committee on Disputes

COFEPOSA Act Conservation of Foreign Exchange and Prevention of Smuggling

Activities Act, 1974 (No. 52 of 1974)

COIN Customs Overseas Intelligence Network

CONCOR Container Corporation of India

CPC Civil Procedure Code, 1908 (No. 5 of 1908)

Cr PC Criminal Procedure Code, 1898 (No. 5 of 1898)

CST Central Sale Tax

CTA Customs Tariff Act

CTM Cargo Transfer Manifest

CVD Counter veiling duty

CWC Act Chemical Weapons Convention Act, 2000 (No. 34 of 2000)

CWC Central Warehousing Corporation

CLE Council for leather exports

CLRI Central leather research institute

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 6

CTM Cargo transfer manifest

CBE Courier bill of entry

CSB Courier shipping bill

D

DAP Draft Audit Para

DDC Direct Delivery of Cargo

DEPB Duty Entitlement Pass Book Scheme

DFRC Duty Free Replenishment Certificate

DG Director General

DGCEI Directorate General of Central Excise Intelligence

DGFT Directorate General of Foreign Trade

DFIA Duty Free Import Authorisation Scheme

DIU Docks Intelligence Unit

DO Delivery Order

DOV Directorate of Valuation

DRI Directorate of Revenue Intelligence

DRIPS Directorate of Revenue Intelligence Profiling System

DOC Department of Commerce

DOR Department of Revenue

DR Detention Receipt

DGCEI Directorate General of Central Excise Intelligence

DGEP Directorate General of Export Promotion

DGHRD Directorate General of Human Resource Development

DGOV Directorate General of Vigilance

DP&PR Directorate of Publicity and Public Relation

DR Departmental Representative

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 7

DRP Duty Refund Procedure

DSA Daily Stock Account

DSCN Draft Show Cause Notice

DTA Domestic Tariff Area

E

EASIEST Electronic Accounting System in Excise & Service Tax

ED Enforcement Directorate

EDI Electronic Data Interchange

EFO Export Freight Officer

EGM Export General Manifest

EHTP Electronics Hardware Technology Park

EOU Export Oriented Unit

EPCG Export Promotion Capital Goods

EO Export Obligation

EODC Export Obligation Discharge Certificate

ECM Express cargo manifest

F

FAFO First Appeal against Final Order

FCL Full Container Load

FEMA Foreign Exchange Management Act

FICCI Federation of Indian Chamber of Commerce and Industry

FICN Fake Indian Currency Notes

FIEO Federation of Indian Export Organisation

FIFO First In First Out

FIU Financial Investigation Unit

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 8

FMR Finance Minister’s Report

FOB Free on Board

FPO Foreign Post Office

FSSAI Food Safety and standard Authority of India

FTA Free Trade Agreement

FTDR Act Foreign Trade Development and Regulation Act, 1992 (No. 22 of 1992)

FTP Foreign Trade Policy

FPS Focus Product Scheme

FMS Focus Market Scheme

G

GMO Genetically Modified Organism

GST Goods and Service Tax

GAR-7 Government Account Receipt

GEAC Genetic Engineering Approval Committee

H

HAWB House Airway Bill

MAWB Master Airway Bill

HTPEPS High Tech Products Export Promotion Scheme

HS Harmonized System

HoP Handbook of Procedure

I

IB Intelligence Bureau

ICAI Institute of Chartered Accountants of India

ICC International Chamber of Commerce

ICD Inland Container Depot

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 9

ICEGATE Indian Customs EDI Gateway

ICES Indian Customs EDI System

ICSI Institute of Company Secretaries of India

ICWAI Institute of Cost and Works Accountants of India

IFO Import Freight Officer

IGM Import General Manifest

IO Intelligence Officer

IPC Indian Penal Code, 1860 (No. 45 of 1860)

ISS Intelligence Support System

ITC Indian Trade Classification

INCOTERMS International Commercial Terms

ISPM International Standards for Phyto-sanitary Measures

IEC Importer-Exporter Code

IAAI International Airport Authority Of India

IQS Indian Quality Standard

ISRI Institute of Scrap Recycling Industries

J

JC Joint Commissioner

JD/ADD Joint Director/Additional Director

L

LAR Local Audit Report

LCL Less than Container Load

LCS Land Customs Station

LEO Let Export Order

LIFO Last In First Out

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 10

LMO Living Modified Organism

LMS Learning Management Software

LTU Large Taxpayers Unit

LRM Local Risk Management Committee

M

MCD Manifest Clearance Department

MCM Monitoring Committee Meeting

MEA Multi-lateral Environmental Agreement

MFN Most Favoured Nation (Status)

MLFPS Market Link Focus Product Scheme

MMTC Mineral and Metals trading Corporation

MoEF Ministry of Environment and Forest

MOU Memorandum of Understanding

MRP Maximum Retail Price

MTR Monthly Technical Report

MOT Merchant Overtime Fee

MAB Master Airway Bill

N

NACEN National Academy of Customs, Excise and Narcotics

NCB Narcotics Control Bureau

NCCD National Calamity Contingent Duty

NDPS Act Narcotics Drugs and Psychotropic Substance Act

NFE Net Foreign Exchange Earning

NFEP Net Foreign Exchange Earning as a Percentage of Export

NIDB National Import Data Base

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 11

NTT National Tax Tribunal

NVOCC Non Vessel Operating Common Carrier

NRM National Risk Management Committee

NACWC National Authority Chemical Weapon Convention

O

OIA Order-In-Appeal

OIO Order-In-Original

OOC Out of Charge

OPM Office Procedure Manual

OSPCA On-site Post Clearance Audit

OPCW Organization of prohibition of Chemical Weapon

P

PAO Pay and Accounts Officer

PCA Post Clearance Audit

PH Personal Hearing

PIC Prior Informed Consent

PITNDPS Act Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic

Substances Act, 1988

PLA Personal Ledger Account

PMLA Prevention of Money Laundering Act, 2002 (No. 15 of 2003)

PO Preventive Officer

PSU Public Sector Undertaking

PTA Preferential Trade Agreement

PTFC Permanent Trade Facilitation Committee

PCCV Post- Clearance Compliance Verification

PIR,1986 Project Import Regulations-1986

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 12

PSIC Pre-Shipment Inspection Certificate

R

RAW Research and Analysis Wing

RACEN Regional Academy of Customs, Excise and Narcotics

RC Registration Certificate

RMD Risk Management Division

RMS Risk Management System

ROM Rectification of Mistake

RTI Regional Training Institute

RUD Relied Upon Document(s) (of SCN)

RSP Retail Sale Price

S

S/B Shipping Bill

SAD: Special Additional Duty

SAFEMA Smugglers and Foreign Exchange Manipulators (Forfeiture of

Property) Act, 1976 (No.13 of 1976)

SCN Show Cause Notice

SEZ Special Economic Zone

SFIS Serve from India Scheme

SHIS Status Holder Incentive Scrip

SIIB Special Intelligence and Investigation Branch

SIO Senior Intelligence Officer

SION Standard Input Output Norms

SLP Special leave Petition

SKD Semi Knocked Down

SMTP Sub-Manifest Transshipment Permit

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 13

SOF Statement of Facts

SPCB State Pollution Control Board

STP Software Technology Park

STC Strategic Trade Controls

SSI Small Scale Industry

SVB Special Valuation Branches

T

TEU Twenty foot Equivalent Units

TP Transshipment Permit

TRIPS Trade Related Intellectual Property Rights

TRU Tax Research Unit

U

UAC Unit Approval Committee

UB Unaccompanied Baggage

UNEP United Nations Environment Programme

UNODC United Nations Office of Drug and Crime

UQC Unit Quantity Code/Unusual Quantity Code

ULD Unit Load Devices

V

VAT Value Added Tax

VKGUY Vishesh Krishi and Gram Udyog Yojana

VRAM Valuation Risk Assessment Module

W

WCO World Customs Organisation

WLO Wild Life Officer

Abbreviations commonly used in Customs, Central Excise and Service Tax

Prepared by NACEN, RTI, Kanpur Page 14

WMD: Weapons of Mass Destruction

WMD Act Weapons of Mass Destruction and Their Delivery Systems

(Prohibition of Unlawful Activities) Act, 2005 (No. 20 of 2005)

**