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

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

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

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

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

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

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

H

HAWB : House Airway Bill

MAWB : Master Airway Bill

HTPEPS : High Tech Products Export Promotion Scheme

I

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

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

LMO : Living Modified Organism

LMS : Learning Management Software

LTU : Large Taxpayers Unit

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

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

NTT : National Tax Tribunal

NVOCC : Non Vessel Operating Common Carrier

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

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)

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

SOF : Statement of Facts

SPCB : State Pollution Control Board

STP : Software Technology Park

STC : Strategic Trade Controls

T

TEU : Twenty foot Equivalent Units

TP : Transshipment Permit

TRIPS : Trade Related Intellectual Property Rights

U

UAC : Unit Approval Committee

UB : Unaccompanied Baggage

UNEP : United Nations Environment Programme

UNODC : United Nations Office of Drug and Crime

V

VAT : Value Added Tax

VKGUY : VisheshKrishi and Gram UdyogYojana

W

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)

Source- NACEN, RTI, Kanpur

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