{"id":917,"date":"2015-01-16T00:00:00","date_gmt":"2015-01-15T18:30:00","guid":{"rendered":""},"modified":"2015-12-30T15:08:08","modified_gmt":"2015-12-30T09:38:08","slug":"export-documentation-is-now-simplified-commercial-invoice-and-packing-list-is-merged-together","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/exim\/export-documentation-is-now-simplified-commercial-invoice-and-packing-list-is-merged-together\/","title":{"rendered":"Export documentation is now simplified – Commercial invoice and packing list is merged together"},"content":{"rendered":"

Circular No. 01\/15-Customs<\/strong><\/p>\n

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F. No. 450\/25\/2013-Cus IV (Pt.)<\/p>\n

Government of India<\/p>\n

Ministry of Finance<\/p>\n

Department of Revenue<\/p>\n

Central Board of Excise and Customs<\/p>\n

***<\/p>\n

New Delhi, dated 12.01.2015<\/p>\n

To<\/p>\n

All Chief Commissioners of Customs \/ Customs (Preventive)<\/p>\n

All Chief Commissioners of Customs and Central Excise<\/p>\n

All Commissioners of Customs \/ Customs (Preventive)<\/p>\n

All Commissioners of Customs and Central Excise<\/p>\n

 <\/p>\n

Sir\/ Madam,<\/p>\n

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            <\/strong><\/p>\n

Subject: Merging of Commercial invoice and packing list \u2013 <\/strong>reg<\/strong><\/div>\n

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            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.<\/p>\n

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2.         As per the extant 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):<\/p>\n

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