Faceless Assessment- Clarifications on the Issues raised by Stakeholders - Customs - 55/2020

Circular No. 55/2020-Customs F. No.450/26/2019-Cus. IV(Pt) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes Customs) ***** Room No.227B, North Block. New Delhi, dated the 17th of December, 2020 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Commissioners/ Commissioners of Customs Central tax, All Principal Director Generals/ Director Generals under CBIC. Madam/Sir Subject: Faceless Assessment- Clarifications on the Issues raised by Stakeholders- reg. Kind reference is invited to Board's earlier Circulars and Instruction on the subject of Faceless Assessment. 2. After a series of consultations with various stakeholders, such as the NACs, trade and industry associations, it is felt that there is a need to further enhance the efficiency of the process involved in Faceless Assessment. With a view to achieve this objective, certain key areas, which require immediate attention, have been identified and the following instructions/ guidelines are being hereby issued so as to smoothen the process of Faceless Assessment by the field formations. a) Re-assessment in accordance with the Principles of Natural Justice: Despite several Board instructions on the issue, it has been observed that many a times the importers are not being afforded an opportunity of being heard before re-assessment of the goods. Such a practice is not in conformity with the provisions of law and needs to be accordingly discontinued, forthwith. It is emphasised that the process of re-assessment must be in accordance with the provisions of Sub Sections (4) and (5) of Section 17 of Customs Act, 1962 . In order to lend clarity and streamline this process, the procedure to be adopted by the FAGs for carrying out re-assessment, wherever required, is delineated as follows: i. During verification of the assessment, if there are reasons to believe that the self-assessment is not done correctly, or additional details are required to complete the verification, necessary clarifications should be sought from the importer/Customs Broker through the query module of ICES. ii. While raising the query, all the aspects of additional information required for finalisation should be covered and clearly worded. Also, as far as possible, multiple queries need to be avoided and all the information may be solicited in one-go and not in a piece-meal manner. Further, in the event that the officer concerned is required to raise a second (or more) query/ies on the same Bill of Entry, approval shall be taken from the respective Additional Commissioner/Joint Commissioner, with full justification thereof. Needless to say, this approval should be given only as an exception and not as a matter of routine. Pr.Commissioners / Commissioners across the NACs may ensure that minimal queries are raised by the concerned FAGs and may devise their own mechanism to regularly monitor the same, in a manner that needless and repeated queries, which have the effect of delaying assessments, are avoided. iii. Based on the reply to the query, the FAG may either accept the self-assessment or proceed to re-assess the Bill of Entry. iv. While re-assessing the Bill of Entry, it must be ensured that the importer is given an opportunity to justify the self-assessment either in writing or in person through Video Conferencing. The importer, can, if he so desires, waive off this requirement in writing. No re-assessment, which would lead to change in classification, valuation and/or applicability of notification etc, should be carried out, unless an opportunity is provided to the importer for presenting his/her viewpoint. v. Where the assessing officer re-assesses the Bill of Entry and where the importer does not accept the change in assessment in writing, through the query module in ICES, the proper officer shall mandatorily issue a speaking order without delay and in accordance with Sub-Section (5) of Section 17 of Customs Act, 1962. b) Complete description of imported goods: It has been brought to the notice of the Board that one main reason for the raising of a query is that in many instances, the importers do not give complete description of the imported goods, while filing the Bill of Entry. This constrains the assessing officer and delays the process of verification of the assessment by the FAG. Therefore, it is important that the importers/Customs Brokers are advised to give the complete description of the imported goods while filing the Bill of Entry, in the first instance. In this context, the attention of the importers/Customs Brokers may be drawn to the following fields that are available in the electronic Bill of Entry format: i. Generic Description : The description in generic text relevant to text provided in the duty exemption notification that is claimed/Anti-Dumping (ADD)/IGST levy, as applicable. ii. Specific Description: The description specific to the product and as given in the invoice, trade name or specific product details to be provided (Brand name or model details may be avoided-same needs to be provided separately). iii. Model and Brand Name: Model details and Brand Name may be provided and if the imported goods are unbranded, the text UNBRANDED may be used. iv. Supplier and Manufacturer Details : In cases where duty applicability is based on manufacturers such as Anti-Dumping Duty (ADD), Safeguard Duty (SD) etc, the details of manufacturer may be provided. In case of products attracting ADD, these details would be required to be mandatorily provided. v. Item Qualifiers: Some imported items may have specific distinguishing characteristics or have industry specific names (e.g. scientific names, IUPAC names etc.). These item names or qualifiers may be declared, as applicable. The illustrative list of such item qualifiers are at Annexure A. DG Systems, CBIC would shortly issue a detailed advisory for guidance of the trade, in this regard. vi. Previous Bills of Entry : The Bill(s) of Entry details of previous import may be mentioned, if available. c) Document codes for regular documents to be uploaded in e-Sanchit: Another reason why FAG officers are compelled to raise queries is that importers/Customs Brokers are not uploading all the required supporting documents to justify their claim of a duty exemption notification or fulfilment of a CCR requirement etc. along with the Bills of Entry. It appears that this is happening, as in the past, the importers/Customs Brokers were habituated to produce these documents directly to the assessing officers. As these documents are essential for carrying out verification of self-assessment by the FAG and their non-submission at the stage of filing the Bill of Entry delays the verification/assessment process, Board has decided that w.e.f. 15.01.2021, these supporting documents shall be mandatorily required to be uploaded in e-Sanchit by the importers/Customs Brokers, in such situations. The illustrative list of the required documents along with their document code and description is at Annexure B. DG Systems, CBIC would shortly issue a detailed advisory for guidance of the trade, in this regard. d) Enhancement in the monetary limit for assessment by the Appraising Officers: As of the present, all Bills of Entry with an assessable value of up to ₹ 1 lakh are assessed only by the Appraising Officers. All Bills of Entry beyond the above threshold, are necessarily subjected to a two-step scrutiny, first by the Appraising Officer and then by the Deputy/Asst. Commissioner of Customs. In order to expedite the assessment process, it has been decided that an enhancement in these long standing prescribed monetary limits would speed-up the assessment process. Accordingly, the Board has decided to enhance the monetary limit of assessment of Bills of Entry by the Appraising Officers. All Bills of Entry with an assessable value of up to ₹ 5 lakh shall be accordingly finally assessed only by the Appraising Officers, w.e.f 21.12.2020. However, the re-assessments of Bills of Entry would continue to be done with the approval of the Assistant/Deputy Commissioner, as is the present practice. In order to assess the impact of this change, the Board has also decided that 10% of the Bills of Entry that are now entrusted to the Appraising Officers would be subjected to transactional PCA. A fortnightly report on the outcome of the transactional PCA would be submitted to Joint Secretary (Customs), CBIC with first report being due on 05.01.2021.The Pr. Commissioners/Commissioners concerned would also monitor the outcome of this change and immediately inform the Board, if any correction is required. e) Assessments in respect of Liquid Bulk Cargo : The Board has also received representations in respect of delays in the assessment of liquid bulk cargo. One common refrain of the trade here is the unnecessary resort to the First Check System of assessment, in such cases. With respect to import of 'liquid bulk cargo', it is stated that the assessments are to be carried out on a provisional basis. This is primarily on account of the ascertainment of actual imported quantity which is done subsequently. Also, at times, there may be a doubt with respect to the composition, product specification etc. Both these aspects do not warrant a First Check system of assessment. The respective Co-Convenors of the NACs assessing such consignments are advised to ensure that all such consignments are subjected to the Second Check system of assessment, with duty being assessed on a provisional basis. Moreover, the concerned officers in the FAGs and the respective NAC Commissioners may be suitably sensitised to follow Board's Circulars No. 34/2016 Cus, dated 26.07.2016 and No.38/2016- Cus, dated 22.08.2016 , while carrying out such assessments. Board has also observed that suitable templates in the form of Public Notices, issued by major Custom Houses are available in the public domain, so as to serve as a ready reckoner and guidance tool for the Assessing Officers, for assessment of liquid bulk cargo. The same maybe incorporated as standard practice by the concerned NACs, with a view to remove any ambiguity in the process to be followed. 4. Any difficulties faced or doubts arising in the implementation of this Circular may please be brought to the notice of Board. [F. No.450/26/2019-Cus. IV(Pt)] (Ananth Rathakrishnan) Deputy Secretary (Customs) Annexure A Info Type CD Infor QFR CD Info QFR Desc CHR SQC Statistical Unit Quantity Code for Customs CHR SEX Sex CHR BRD Breed CHR CLR Colour CHR PLV Plant Variety CHR STT Storage Temperature CHR STC Storage Condition CTG GRA Grade of the Product CTG PLC plant Category CTG PLP Plant Parts CTG DRC Drug Related Category CTG FSP Foods Supplement Proprietry Status IDT PAS Animal Passport Number IDT ECI Electronic Component Identification Number IDT GTI Global Trade Item Number IDT VIN Vehicle Identification Number IDT MIC Microchips numbers inserted into animals for identifification purposes IDT CAS Chemical Abstract Service registration number. ORC COO Country of Origin ORC ORG Origin Criteria ORC ACM Accumulation ORC WP Wholly Obtained or Produced ORC VA Value Added ORC PS Product Specific Rules PNM PET Pet Name PNM SCI Scientific Name PNM COM Common Name PNM CON Trade or Commercial Name PNM MOD Name of the model PNM IUP Name as per the IUPAC Nomenclature PNM PHA Name as contained in a Pharmacopeia PNM INN International Non-proprietary Name PNM PCN Plant Commodity Name PNM LSP Name of the Livestock product PNM SIU SIMS Unique Reference Number Annexure B-1 (Documents already made mandatory as per Circular No.42/2019-Customs dated 29.11.2019 , Notification No.81/2020-Customs-N.T. dated 21.08.2020 read with ICES Advisory No.34/2020 dated 17.09.2020) S. No. Document Code Name of the Document I. INVOICE (One of the two) - for every invoice 1. 380000 Invoice 2. 331000 Invoice cum Packing List II. TRANSPORT CONT RACT (One of the below) - for every Bill of Lading / Airway Bill in the IGM 3. 704000 Master Bill of Lading 4. 714000 House Bill of Lading 5. 705000 Bill of Lading 6. 703000 House waybill 7. 709000 Tanker Bill of Lading 8. 710000 Sea Way Bill (Non Negotiable) 9. 711000 Inland Waterway Bill of Lading 10. 740000 Air waybill 11. 741000 Master air waybill 12. 700000 Way Bill (Non Negotiable) III. Country of Origin Certificates ONLY when exemption notification(s) is/are claimed. 13. 861001 COO-CEPA(Singapore)- Country of Origin Certificate as per the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore, Rules,2005. Vide Notfn. no. 59/2005-Cus(N.T.) dated 20.07.2005 14. 861002 COO-PTA(Chile)- Country of Origin Certificate as per the Preferential Trading Agreement Between the Republic of India and the Republic of Chile,Rules 2007. vide Notfn No. 84/2007-Cus(N.T.) dated 17.08.2007 15. 861003 COO-FTA(Srilanka)- Country of Origin Certificate as per the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India Rules, 2000. vide Notfn No. 19/2000 Cus(N.T.) dated 01.03.2000 16. 861004 COO-PTA(Malaysia)- Country of Origin Certificate as per the Preferential Trade Agreement between the Government of Republic of India and Malaysia, Rules, 2011. vide Notfn No. 43/2011-Cus(N.T.) dated 01.07.2011 17. 861005 COO-PTA(Korea)- Country of Origin Certificate as per the Preferential Trade Agreement between Government of India and the Republic of Korea, Rules 2009. vide Notification no. 187/2009-Cus(N.T.) dated 31.12.2009 18. 861006 COO- PTA(ASEAN)- Country of Origin Certificate as per the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India,Rules,2009 vide Notfn. No. 189/2009-Cus(N.T.) dated 31.12.19 19. 861007 COO-SAFTA- Country of Origin Certificate as per the Agreement on South Asian Free Trade Area (SAFTA). Vide Notfn. No. 75/2006(N.T.) dated 30.06.2006. 20. 861008 COO-PTA(Mercosur)- Country of Origin Certificate as per the Preferential Trade Agreement between the Government of MERCOSUR Member states and Republic of India, Rules, 2009. Vide Notfn. No. 56/2009-Cus(N.T.) dated 30.05.2009 21. 861009 COO-PTA(Afghanistan)- Country of Origin Certificate as per the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India, Rules, 2003. Vide Notification no. 33/2003-Cus(N.T.) dated 13.05.2003. 22. 861010 COO-APTA- Country of Origin Certificate as per the ASIA- Pacific Trade Agreement (Formerly known as Bangkok Agreement) rules, 2006. Vide Notfn. No. 94/2006-Cus(N.T.) dated 31.08.2006. 23. 861011 COO- PTA(SAARC)- Country of Origin Certificate as per the Agreement on SAARC Preferential Trading Agreement, Rules,1995. Vide Notfn. No. 73/1995 dated 07.12.1995. 24. 861012 COO-PTA(Thailand)- Country of Origin Certificate as per the Preferential Tariff Concessions for Trade between India and Thailand. Vide Notfn. No. 101/2004- Cus(N.T.) dated 31.08.2004. 25. 861013 COO-PTA(LDC)- Country of Origin Certificate as per the Duty free Tariff Preference Scheme for Least Developed Countries, Rules, 2015. Vide Notfn. No. 29/2015- Cus(N.T.) dated 10.03.2015. 26. 861014 COO-GSP- Country of Origin Certificate as per the Agreement on Global System of Trade Preferences among Developing Countries, Rules, 1989. vide Notfn No. 281/89-Cus(N.T.) dated 18.12.1989. 27. 861015 COO-CEPA(Japan)- Country of Origin Certificate as per the Comprehensive Economic Partnership Agreement between th55e Republic of India and Japan, Rules, 2011. Vide Notfn. No. 55/2011-Cus(N.T.) dated 01.08.2011. Annexure B-2 (Documents mandatory ONLY when benefit of relevant notification is claimed) S.No. Document Code Name of Document Document Description 1. 002TE1 MTCTE Certificate MTCTE Certificate issued by TECI to certify that the product conforms to the Essential Requirement under Mandatory Testing and Certification of Telecom Equipment. 2. 101IR1 Certificate of Registration Certificate of Registration issued by DSIR of availing import duty benefit 3. 101RB1 Registration-cum- Membership Certificate (RCMC) Registration-Cum-Membership Certificate [RCMC] is issued by Rubber Board for availing benefits under Foreign Trade Policy and of customs duty exemption 4. 101SG1 Registration cum Membership Certificate Registration cum Membership certificate issued by SPORTS for availing benefits under Foreign Trade Policy and for customs duty exemption 5. 101TO2 Registration-Cum- Membership Certificate [RCMC] Registration-Cum-Membership Certificate [RCMC] is issued by Tobacco Board for availing benefits under Foreign Trade Policy and of customs duty exemption 6. 101WW1 Registration-Cum- Membership Certificate Registration-Cum-Membership Certificate issued by WWEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 7. 911AE1 Import Certificate Import Certificate issued by AEPC for availing import duty benefit 8. 911DA1 Air Operator Permit (Scheduled) Air Operator Permit (Scheduled) is issued by DGCA for operating a scheduled flights service. This is also a pre-requisite for allowing import of Aircraft 9. 911DA2 Air Operator Permit (Non-Scheduled) Air Operator Permit (Non-Scheduled) is issued by DGCA for operating a non-scheduled flights service. This is also a pre-requisite for allowing import of Aircraft 10. 911DA3 No Objection for Import/Procurement of Aircraft/Helicopter for Operating Air Transport Services No Objection for Import/Procurement of Aircraft/Helicopter for Operating Air Transport Services issued by DGCA 11. 911DH2 NOC (Block Add) NOC(Block Add) is issued by DGHC to use the goods imported by availing import duty exemption for utilizing in a particular block of area, however, he wants to utilize the goods in another block area also. 12. 911EP1 Duty Free Import Certificate Duty Free Import Certificate issued by EPCH for availing import duty benefit 13. 911FT0 DGFT Licenses/Scrips All Licenses/Scrips issued by DGFT under various export promotion schemes like DEEC, EPCG, MEIS etc. 14. 911IB1 Grant of exemption from Custom duty on the films/video tapes/DVD AND publicity material Grant of exemption from Custom duty on the films/video tapes/DVD AND publicity material to be entered in India for different Film Festivals. 15. 911IB2 Grant of exemption from Custom duty under General Exemption on temporary import of filming equipment Grant of exemption from Custom duty on temporary import of filming equipment for the shooting of any feature film/T.V serial in India. 16. 911IB3 Eligibility Certificates to the owners of registered publications for the import of Newsprint under Eligibility Certificates to the owners of registered publications for the import of Newsprint under Exim Code 4801 on Actual User Condition as per the Foreign Trade Policy of the Ministry of Commerce and Industry 17. 911LE2 Certificate for Import Clearance of Textile and Textile Articles Import certificate is issued by council of Leather Exports for availing custom duty exemptions on imports 18. 911ME1 Concessional Customs Duty Certificate(CCDC) for import of mould, tools or dies Concessional Customs Duty Certificate(CCDC) for import of mould, tools or dies issued by MEITY 19. 911ME2 Concessional Customs duty certificatefor import of raw materials Concessional Customs duty certificate or import of raw materials issued by MEITY 20. 911ME3 Concessional Excise duty Certificate Concessional excise duty certificate issued by MEITY 21. 911MN1 Concessional Custom Duty Certificate for Solar project Concessional Custom Duty Certificate for Solar project issued by MNRE 22. 911MN2 Concessional Custom Duty Certificate for Wind farm Project Concessional Custom Duty Certificate for Wind farm Project issued by MNRE 23. 911MN3 Concessional Custom Duty Certificate for Municipal Corporation- Urban and Industrial Waste Concessional Custom Duty Certificate for Municipal Corporation- Urban and Industrial Waste issued by MNRE 24. 911SG1 Import Certificate Import Certificate issued by SPORTS for availing custom duty exemptions on imports 25. 911SG2 Export Performance Certificate Export Performance certificate is issued by SPORTS for availing custom duty exemptions on imports 26. 911TB1 CC for Tea Import by TB CC for Tea Import by TB issued by Tea Board Annexure B-3 (Documents mandatory as per restrictions/prohibitions -Specific only to certain Tariff items) S.No. Document Code Document Name Document Description 1. 002TE1 MTCTE Certificate MTCTE Certificate issued by TECI to certify that the product conforms to the Essential Requirement under Mandatory Testing and Certification of Telecom Equipment. 2. 0380AQ Vaccination certificate Official document proving immunisation against certain diseases. 3. 101002 RCMC Registration Cum Membership Certificate issued by an Export Promotion Council 4. 101BN1 Registration of import contract for import of poppy seeds into India Registration of import contract for import of poppy seeds issued by CBN 5. 101CI3 Certificate of Registration for Import Certificate of Registration for Import issued by CIB RC 6. 101CI4 Certificate of Registration for Indigenous Manufacturer Certificate of Registration for Indigenous Manufacturer issued by CIB RC 7. 101CP1 Registration Certificate Registration Certificate issued by CPCB 8. 101CT1 Registration cum Membership Certificate Registration cum Membership certificate issued by TEXPROCIL for availing benefits under Foreign Trade Policy and for customs duty exemption 9. 101LM1 Certificate of Registration of Importer of Weights and Measures Certificate of Registration of Importer of Weights and Measures issued by Legal Metrology Division, Department of Consumer Affairs. 10. 101PI1 Registration cum Membership Certificate Registration-Cum-Membership Certificate (RCMC) is Project EPCI by Tobacco Board for availing benefits under Foreign Trade Policy and of customs duty exemption 11. 101PP1 Registration cum Membership Certificate Registration cum Membership certificate issued by PEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 12. 101RN1 Certificate of Registration Certificate of Registration issued by RNI for registering the publisher/Owner. 13. 101SF1 QC Registration QC Registration issued by SHEFXCIL 14. 101SF2 Registration for Gum Karaya Registration for Gum Karaya issued by SHEFEXCIL 15. 101SF3 R QC for SHELLAC products R QC for SHELLAC 16. 101SR1 Registration cum Membership Certificate Registration cum Membership certificate issued by Synthetic and Rayon Textile Export Promotion Council for availing benefits under Foreign Trade Policy and for customs duty exemption 17. 101TO2 Registration-Cum- Membership Certificate [RCMC] Registration-Cum-Membership Certificate [RCMC] is issued by Tobacco Board for availing benefits under Foreign Trade Policy and of customs duty exemption 18. 101TS1 Registration cum Membership Certificate Registration cum Membership certificate issued by Telecom Equipment and services Export Promotion Council for availing benefits under Foreign Trade Policy and for customs duty exemption 19. 651002 Extended Producer Responsibility Authorisation Import Authorisation for Import of Goods notified by CPCB 20. 626000 Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Certificate A certificate used in the trade of endangered species in accordance with the CITES convention. 21. 626WC2 CITES Comparable Document for Dalbergia sissoo CITES Comparable Document for Dalbergia sissoo issued by WCCB 22. 626WC3 Captive Bred/ artificially propagated Certificate Captive Bred/ artificially propagated Certificate is issued by WCCB for those species which fall under appendix 1 of CITES and have been captively bred or artificially propagated 23. 911001 FSSAI Import License 24. 911AB1 No objection Certificate for Procurement of Radiation Source No Objection Certificate for Procurement of Radiation Source issued by AERB 25. 911BN1 Import Certificate for import of Psychotropic Substance Import Certificate for import of Psychotropic Substance issued by CBN 26. 911BN2 Import Certificate for import of Narcotic Drugs Import Certificate for import of Narcotic Drugs issued by CBN 27. 911BN3 No objection Certificate for Import of Precursor Chemical (Controlled Substance) No objection Certificate for Import of Precursor Chemical (Controlled Substance) issued by CBN 28. 911BN4 Certicate of official approval for import of opium, etc under Rule 54 of NDPS Rules 1985 Certificate of official approval for import of opium, etc under Rule 54 of NDPS Rules 1985 issued by CBN 29. 911CI1 Import Permit for Research Test and Trial Import Permit for Research Test and Trial issued by CIB RC 30. 911CI2 Import permit for Biocide Import permit for Biocide issued by CIB RC 31. 911CI3 Import Permit for Non-Insecticidal use Import Permit for Non-Insecticidal use issued by CIB RC 32. 911CT1 Import Certificate Import certificate is issued by TEXPROCIL for availing custom duty exemptions on imports 33. 911DE1 Import Licence Licence for import is issued by Department of Atomic Energy for import of prescribed substance as per Atomic energy Act, 1962 and Rules thereunder 34. 911DF1 Permit for Import of Livestock Products Permit for Import of Livestock Products issued by DADF 35. 911EP1 Duty Free Import Certificate Duty Free Import Certificate issued by EPCH for availing import duty benefit 36. 911LE1 Import Certificate Import Certificate issued by CLE 37. 911PE1 Licence Form LE - 8( Licence to Import explosives) Licence Form LE -8( Licence to Import explsovies) issued by PESO 38. 911PE2 License to Import Ammonium Nitrate (licence Form P-5) License to Import Ammonium Nitrate (licence Form P-5) issued by PESO 39. 911RB1 No Objection Certificate (NOC) for import of Natural Rubber No Objection Certificate (NOC) for import of Natural Rubber issued by Rubber Board 40. 911RN1 Self declaration certificate for Import Self Declaration Certificate is submitted by the Publisher/Owner of the newspaper and authenticated by RNI before importing the newsprint. 41. 911SR1 Import Certificate Import certificate is issued by Synthetic and Rayon Textile Export Promotion Council for availing custom duty exemptions on imports 42. 911SR2 Export Certificate Export certificate is issued by Synthetic and Rayon Textile Export Promotion Council for availing custom duty exemptions on imports 43. 911SR3 Turnover Certificate Turnover certificate is issued by Synthetic and Rayon Textile Export Promotion Council for availing custom duty exemptions on imports 44. 911TB1 CC for Tea Import by TB CC for Tea Import by TB issued by Tea Baord Annexure B-4 (Documents which are optional and are required on case to case to basis) S.No. Document Code Document Name Document Description 1. 001000 Certificate of analysis Certificate providing the values of an analysis. 2. 001002 Lab analysis Report Certificate providing the values of an analysis of a sample by a laboratory. 3. 001003 Blood Analysis Report Certificate providing the values of an analysis of a sample of blood. 4. 002000 Certificate of conformity Certificate certifying the conformity to predefined definitions. 5. 003000 Certificate of quality Certificate certifying the quality of goods, services etc. 6. 003001 Product Approval A Certificate signifying the quality approval of a food product. 7. 0030DC Batch Release Certificate A Certificate confirming the release of a production batch after due testing and quality controls. 8. 004000 Test report Report providing the results of a test session. 9. 004001 Test Certificate A Certificate providing the results of a test session. 10. 004TC1 Test Report Test Report issued by Textiles Committee 11. 005000 Price/sales catalogue A document/message to enable the transmission of information regarding pricing and catalogue details for goods and services offered by a seller to a buyer. 12. 006000 Product specification report Report providing specification values of products. 13. 006001 Technical Writeup/ Literature A report providing technical specifications of products 14. 022CO1 Self-Declaration on Customs Cases Document/message providing declaration on the status of cases booked under Chapter XVI of the Customs Act. 15. 0530HZ Safety and hazard data sheet Document or message to supply advice on a dangerous or hazardous material to industrial customers so as to enable them to take measures to protect their employees and the environment from any potential harmful effects from these material. 16. 105000 Purchase order Document/message issued within an enterprise to initiate the purchase of articles, materials or services required for the production or manufacture of goods to be offered for sale or otherwise supplied to customers. 17. 101CE1 Registration cum Membership Certificate Registration cum Membership Certificate issued by CEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 18. 101HE1 Registration cum Membership Certificate Registration cum Membership Certificate issued by HEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 19. 101IS1 Registration cum Membership Certificate Registration cum Membership certificate issued by SILK for availing benefits under Foreign Trade Policy and for customs duty exemption 20. 101PD1 Registration cum Membership Certificate Registration cum Membership Certificate issued by PDEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 21. 2670PQ Fumigation certificate Certificate attesting that fumigation has been performed. 22. 271000 Packing list Document/message specifying the distribution of goods in individual packages (in trade environment the despatch advice message is used for the packing list). 23. 315000 Contract Document/message evidencing an agreement between the seller and the buyer for the supply of goods or services; its effects are equivalent to those of order followed by an acknowledgement of order. 24. 315HS1 High Sea Sale Agreement Agreement of the sale of goods on the high seas. 25. 325000 Proforma invoice Document/message serving as a preliminary invoice, containing - on the whole - the same information as then final invoice, but not actually claiming payment. 26. 380HS1 High Sea Sale Invoice Document/message claiming payment of goods and services and supplied under an HSS contract. 27. 430000 Banker's guarantee Document/message in which a bank undertakes to pay out a limited amount of money to a designated party, on conditions stated therein (other than those laid down in the Uniform Customs Practice). 28. 465000 Documentary credit Document/message in which a bank states that it has issued a documentary credit under which the beneficiary is to obtain payment, acceptance or negotiation on compliance with certain terms and conditions and against presentation of stipulated document. 29. 520000 Insurance certificate Document/message issued to the insured certifying that insurance has been effected and that a policy has been issued. 30. 648000 Certificate of compliance with standards of the World Organization for Animal Health (OIE) A certification that the products have been treated in a way consistent with the standards set by the World Organization for Animal Health (OIE). 31. 708000 Empty container bill Bill of lading indicating an empty container. 32. 713000 Mate's receipt Document/message issued by a ship's officer to acknowledge that a specified consignment has been received on board a vessel, and the apparent condition of the goods; enabling the carrier to issue a Bill of lading. 33. 720000 Rail consignment note (generic term) Transport document constituting a contract for the carriage of goods between the sender and the carrier (the railway). For international rail traffic, this document must conform to the model prescribed by the international conventions concerning car 34. 730000 Road consignment note Transport document/message which evidences a contract between a carrier and a sender for the carriage of goods by road (generic term). 35. 780000 Freight Invoice Document/message issued by a transport operator specifiying freight costs and charges incurred for a transport operation and stating conditions of payment. 36. 788000 Container manifest (unit packing list) Document/message specifying the contents of particular freight containers or other transport units, prepared by the party responsible for their loading into the container or unit. 37. 811WC1 Pre-Convention Certificate Pre-Convention Certificate is issued by WCCB if a specimen is procured before its being listed on CITES 38. 8510FS Phytosanitary certificate A message/document consistent with the model for certificates of the IPPC, attesting that a consignment meets phytosanitary import requirements. 39. 852000 Sanitary certificate Document/message issued by the competent authority in the exporting country evidencing that alimentary and animal products, including dead animals, are fit for human consumption, and giving details, when relevant, of controls undertaken. 40. 856000 Inspection certificate Document/message issued by a competent body evidencing that the goods described therein have been inspected in accordance with national or international standards, in conformity with legislation in the country in which the inspection is required 41. 856001 Pre-Shipment Inspection Certificate A Certificate issued prior to the goods being shipped after inspection by a competent body evidencing that the goods described therein have been inspected in accordance with national or international standards 42. 911000 Import licence Document/message issued by the competent body in accordance with import regulations in force, by which authorization is granted to a named party to import either a limited quantity of designated articles or an unlimited quantity of such articles dur 43. 911DH3 NOC (Rollover) NOC(Rollover) is issued by DGHC to the importer who had imported the goods for utilizing in a contract however, he has been awarded new contract and wants to utilize the goods in new contract in the same area 44. 911DH4 NOC (Transfer) NOC(xfer) is issued by DGHC to the importer who availed import duty benefit at the time of import of goods. However instead of reexporting the goods back he prefers to xfer the goods back to another person holding contract/sub-contract for exploration 45. 911DH5 NOC (Lost in Hole) NOC(Lost in Hole) is issued by DGHC to the importers for the goods imported by him availing customs duty benefit, however, the goods can not be re-exported as the goods are lost in hole during exploration and are beyond retrival. 46. 911HE1 Import Certificate Import Certificate is issued by HEPC for availing custom duty exemptions on imports 47. XXX0FS Rejection Certificate Certificate issued by the country of import where an export consignment was rejected.