Customs Facilitation - Merging of Commercial invoice and packing list
A CBEC Circular issued yesterday states:
Simplification of Customs procedures for enhanced ease of doing business and trade facilitation is the top priority of the Government. One of the identified areas for such simplification is reduction in the number of mandatory documents required by Customs for import and export of goods.
In one such reduction, Board has decided to merge the Commercial Invoice and Packing List.
Board notes that as per the Customs procedures for both import and export, an importer/exporter is required to submit a commercial invoice and packing list along with the Customs declaration form viz. Bill of Entry/Shipping Bill. Both commercial invoice and packing list are critical for Customs purposes as the former evidences the value of the import/export goods while the latter facilitates examination of goods for ascertaining correctness of duty and quantity. However, there are many identical data fields in a commercial invoice and packing list. Therefore, an exercise was undertaken to explore the feasibility whether these documents can be merged into one document, which would have the advantage of reducing the total number of documents to be submitted to Customs with resultant benefit to trade. In this regard, it is seen that the following data fields / information are invariably contained in a packing list (other than the common data fields / details of commercial invoice):
1. Description of Goods;
2. Marks and Numbers;
3. Quantity;
4. Gross Weight;
5. Net Weight;
6. Number of Packages;
7. Types of Packages (such as pallet, box, crates, drums etc.).
Board has decided that in case an importer/exporter submits a commercial invoice cum packing list that contains the above mentioned data fields/information in addition to the details in a commercial invoice, a separate packing list should not be insisted upon by Customs.
However, Board clarifies that the option should be given to the importer/exporter to do so. In other words, for Customs purposes a commercial invoice cum packing list (with details of marks and numbers as mentioned above) would suffice but if importer/exporter desires to give a separate packing list for some reason, the same would also be accepted, as at present.
Board wants Chief Commissioners to
1. Ensure that above guidelines are complied with scrupulously by the field formations.
2. Monitor compliance thereof at their level.
3. Give wide publicity to trade and industry stakeholders to sensitize them about the guidelines.
CBEC Circular No.01/2015-CUS, Dated: January 12, 2015