CBEC has moved towards reducing the paperwork for importer/exporter by issue of Circular No. 01/2015 dated 12^th January, 2015. Through this circular, Board has clarified that for Custom purposes there shall not be any requirement of separate packing list only if Commercial Invoice cum Packing List contains following details in addition to details in commercial invoice:  

a)      Description of goods;

b)      Marks and Numbers;

c)       Quantity;

d)      Gross Weight;

e)      Net Weight;

f)       Number of Packages;

g)      Types of Packages

It is to be noted that if importer/ exporter desire to give separate packing list in addition to the above for some reason, the same would also be accepted. It means above circular is optional.

As per the extant Customs procedures, 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. As import/ export procedure is loaded by so many documentation work, this circular will enhance ease of doing business and will simplify custom procedures. CBEC is being looked upon for such more circulars which will reduce the number of documents to be submitted.

 

_______________________________________________________________________________________________________________________________________________________________________________________________________