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)
