Abbreviations commonly used in Customs, Central Excise and Service Tax

By | October 22, 2016

Abbreviations commonly used in Customs, Central Excise and Service Tax
























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

AA :- Advance authorization

AEPC :- Apparel export promotion council


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


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

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)

CrPC :- 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

CTM :- Cargo transfer manifest

CBE :- Courier bill of entry

CSB :- Courier shipping bill


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

DRP :- Duty Refund Procedure

DSA :- Daily Stock Account

DSCN :- Draft Show Cause Notice

DTA :-  Domestic Tariff Area


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


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

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


GMO :- Genetically Modified Organism

GST :- Goods and Service Tax

GAR-7 :-  Government Account Receipt

GEAC :- Genetic Engineering Approval Committee


HAWB :- House Airway Bill

MAWB :- Master Airway Bill

HTPEPS :-  High Tech Products Export Promotion Scheme

HS :- Harmonized System

HoP :- Handbook of Procedure


IB :- Intelligence Bureau

ICAI :- Institute of Chartered Accountants of India

ICC :- International Chamber of Commerce

ICD :- Inland Container Depot

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


JC :- Joint Commissioner

JD/ADD :- Joint Director/Additional Director


LAR :- Local Audit Report

LCL  :- Less than Container Load

LCS :- Land Customs Station

LEO :- Let Export Order

LIFO :- Last In First Out

LMO :- Living Modified Organism

LMS :- Learning Management Software

LTU :- Large Taxpayers Unit

LRM :- Local Risk Management Committee


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


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

NTT :- National Tax Tribunal

NVOCC :-  Non Vessel Operating Common Carrier

NRM :- National Risk Management Committee

NACWC :- National Authority Chemical Weapon Convention


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


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

PSIC :- Pre-Shipment Inspection Certificate


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/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

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


TEU :- Twenty foot Equivalent Units

TP  :- Transshipment Permit

TRIPS :-  Trade Related Intellectual Property Rights

TRU :- Tax Research Unit


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


VAT :-  Value Added Tax

VKGUY :- Vishesh Krishi and Gram Udyog Yojana

VRAM ;-  Valuation Risk Assessment Module


WCO :- World Customs Organisation

WLO :- Wild Life Officer

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)

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