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: [email protected] or [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.
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 Ari-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
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
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
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
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
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
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
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
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
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
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
WMD: Weapons of Mass Destruction
WMD Act Weapons of Mass Destruction and Their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005
