CBEC dispenses with separate packing list in customs

CA Sumit Grover

In order to simply the customs procedures & overcome the hassles, a welcome move has been made by CBEC.

Vide Circular no. 01/2015 dated 12th Jan'15, it has been clarified by the Board that there shall not be any requirement of separate packing list in case commercial invoice cum packing list contains following details in addition to details in commercial invoice:

1) Description of goods;
2) Marks & Numbers;
3) Quantity;
4) Gross Weight;
5) Net Weight;
6) Number of Packages;
7)Types of Packages (such as pallet, box, crates, drums etc.)

However, said option shall be granted to the importer/exporter.

Henceforth, for customs purposes a commercial invoice cum packing list (with details stated hereinabove) would suffice but if importer/exporter desires to give a separate packing list for some reason, the same would also be accepted, like prevailing procedure.

The said circular may be accessed from the Below link:

Download Link

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