Abbreviations commonly used in Customs, Central Excise and Service Tax
INDEX
A
B
C
D
E
F
G
H
I
J
L
M
N
O
P
R
S
T
U
V
W
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
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)
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
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
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
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)