ATA	Actual Time Of Arrival (Aircraft)
ATA	Airport to Airport
ATD	Actual Time Of Departure (Aircraft)
ATD	Airport to Door
BAF	Bunker Adjustment Fee ( Fuel surcharge for ocean freight)
CAF	Currency Adjustment Factor Charge ( for currency fluctuation in ocean freight)
CAF	Currency Adjustment Factor Charge ( for currency fluctuation in ocean freight)
CBM	Cubic Meter Unit of measure ( most commonly for ocean freight)
CFS	Container Freight Station Facility for loading and unloading consolidations
CSS	Customer Service System
CY	Container Yard
CIF	Cost , Insurance & Freight
C&F	Cost & freight
DAP	Destination Airport
DDC	Destination Delivery Charge
DG	Dangerous Goods
DTA	Door to Airport
DTD	Door to Door
DDU	Delivery Duty Unpaid
DDP	Delivery Duty Paid
EDI	Electronic Data Interchange
ERTS	Enhanced Remote Transit Shed
ETA	Estimated Time Of Arrival (Aircraft)
ETD	Estimated Time Of Departure (Aircraft)
FAK	Freight All Kinds
FCL	Full Container Load
FTL	Full Truck Load
FSC	Fuel Surcharge
FTZ	Free Trade Zone
FOB	Free on board
HAWB	House Airway Bill
HAZMAT	Hazardous Materials
IATA	International Air Transporatation Association (Governing organization of international air cargo)
JIT	Just In Time
KWE	Kintetsu World Express
LCL	Less than Container Load
LTL	Less than Truck Load
MLB	Mini Land Bridge
MNC	Multinational Corporation
MPF	Merchandise Processing Fee
NDA	Non-Disclosure Agreement
NVOCC	Non Vessel Owning Common Carrier Ocean freight forwarder who owns space on steamships
OAP	Origin Airport
OBL	Ocean Bill of Lading
RFI	Request for Information
RFP	Request for Proposal
RFP	Request for Pricing
RFQ	Request for Quotation
RO/RO	Roll On - Roll Off
RFS	Received for shipment Bill of lading
SSC	Security Surcharge ( Surcharge for transportation security expenses)
SOB	Shipped on Board
THC	Terminal Handling Charge ( charge assessed by the airport/port for handling)
TM	Terminal Manager
ULD	Unit Load Device ( Container for aircraft)
WRS	War Risk Surcharge

Adjudicating authority	Any authority competent to pass any order or decision under the Customs Act, '62, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal:
Aircraft	Has the same meaning as in the Aircraft Act, 1934; (see also "Goods").
Appellate Tribunal	The Customs, Excise and Gold (Control) Appellate Tribunal constituted under Section 129.
Assessment	Includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil
Baggage	Includes unaccompanied baggage but does not include motor vehicles
Bill of Entry	A bill of entry referred to in Section 46 of the Customs Act, '62.
Bill of Export	A bill of export referred to in section 50
Board	Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963
Boarding Stations	For disembarking or embarking from a vessel are those notified by the Commissioners of Customs.
Coastal goods	Goods other than imported goods transported in a vessel from one port in India to another
Commissioner of Customs	Except for the purposes of Chapter XV, includes Additional Commissioner of Customs
Conveyance	Includes a vessel, and aircraft and a vehicle
Currency and Negotiable Instruments	covered under Goods
Customs airport	Any airport appointed by the Central Government through a Gazette notification to be a customs airport
Customs area	The area of a customs station and includes any are in which imported goods or export goods are ordinarily kept before clearance by Customs authorities
Customs post	Any port appointed by the Central Government through a Gazette notification to be customs port, and includes a place appointed under of that section to be an inland container Depot (1CD)
Customs Station	Any customs port, customs airport or land customs station
Dutiable goods	Any goods which are chargeable to duty and on which duty has not been paid
Duty	A duty of customs leviable under the Customs Act, '62
Examination	In relation to any goods, includes measurement and weighment thereof.
Export	With its grammatical variations and cognate expressions, means taking out of India to place outside India
Exporter	In relation to any goods at any time between their entry for export and the time when they are exported, includes any owner or any person holding himself out to be the exporter
Foreign going vessel a aircraft	Any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port of airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not, and includes-      (i) Any navel vessel of a foreign government taking part in any naval exercises      (ii) Any   vessel engaged in fishing or any other operations outside the territorial   waters             of India      (iii) Any vessel or aircraft proceeeding to a place outside India for any Purpose            whatsoever.
Goods	By the very words of Section 12 of the Customs Act, 1962, Customs Tariff is leviable on "goods". Section 2(22) of the Act gives an inclusive definition of the term 'goods' - "goods" includes:-                 (a) Vessels, Aircraft and vehicles                 (b) Stores                  (c) Baggage                  (d) Currency and Negotiable Instruments and                  (e) any other kind of Movable                          Property
Import	With its grammatical variations and cognate expressions means bringing into India from a place outside India.
Import manifest or import report	The manifest or report required to be delivered under Section 30 of the Customs Act, '62.
Imported goods	Any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption
Importer	In relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer
India	Includes the territorial waters of India
Indian customs waters	The waters extending into the sea up to the limit of contiguous zone of India under section (5) of the Territorial Waters,, Continental Shelf, Exclusive Economic Zone and other time Zones Act, 1976 and includes any bay, gulf, harbour creek or tidal river;
Inland Container Depot	See Customs Port
Land customs station	Any place appointed under clause (b) of section 7 to be a land customs station;
Market Price	In relation to any goods, means the wholesale price of the goods in the ordinary course of trade in India.
Moveable property	See Goods
Person-in-charge	Means-         (a) in relation to a vessel, the master of the vessel.         (b) in relation to an aircraft, the commander or pilot-in charge of the aircraft         (c) in relation to a railway train, the conductor, guard or other person having the chief                direction of the train.         (d) in relation to any other conveyance, the driver or any other person in               charge of the conveyance
Prescribed	Prescribed by regulations, made under Customs Act, '62.
Prohibited goods	Any goods the import or export of which is subject to any prohibition under the Customs Act, '62 or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with.
Proper officer	In relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner of Customs.
Regulations	In regulations made by the Board under any provision of the Customs Act.
Rules	The rule made by the Central Government under any provision of the Customs Act, 1962.
Stores	Goods for use in vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting.
Smuggling	In relation to any goods, means any act or omission which will render, such goods liable to confiscation under Section 111 or Section 113 of the Customs Act, 1962.
Tariff value	In relation to any goods, means the value thereof determined in accordance with the provision of sub-section (1) of 14 {See also 2.0 Duties)
Vehicle	Conveyance of any kind used on land and a railway vehicle
Vessels	See Goods
Warehouses	A public warehouse appointed under Section 57 or a private warehouse licensed under Section 58 of the Customs Act.
Warehoused goods	Goods deposited in a warehouse.
Warehousing Station	A place declared as a warehousing station by the Board.
Accessory or Attachment	A part, sub-assembly or assembly that contributes to efficiency or effectiveness of a piece ofequipment without changing its basic functions.

Accessory or Attachment	A part, sub-assembly or assembly that contributes to efficiency or effectiveness of a piece ofequipment without changing its basic functions.
Act	Foreign Trade (Development and Regulation) Act, 1992 (No.22 of 1992) [FT(D&R) Act].
Actual User	An actual user who may be either industrial or non-industrial
Actual User (Industrial)	A person who utilizes imported goods for manufacturing in his own industrial unit or manufacturing for his own use in another unit including a jobbing unit.
Actual User(Non-industrial)	A person who utilizes the imported goods For his own use in (i) any commercial establishment carrying on any business, trade or profession or (ii) any laboratory, Scientific or Research and Development (R&D) institution, uni university or other educational institution or hospital; or (iii) any service industry.
AEZ	Agricultural Export Zones notified by DGFT in Appendix 8 of HBP vl.
Appeal	Is an application filed under section 15 of the Act and includes such applications preferred by DGFT officials in government interest against decision by designated adjudicating / appellate authorities.
Applicant	Person on whose behalf an application is made and shall, wherever context so requires, includes person signing the application
Authorization	a permission as included in Section 2 (g) of FT(D&R) Act to import or export as per provisions of FTP.
BoA	The Board of Approval as notified by DoC
BTP	Biotechnology Park as notified by DGFT on recommendation of Department of Biotechnology.
Capital Goods	Any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernization, technological up gradation or expansion. It also includes packaging machinery and equipment, refractories for initial lining, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, equipment and instruments for testing, research and development, quality and pollution control. Capital goods may be for use in manufacturing, mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture and viticulture as well as for use in services sector.
Competent Authority	An authority competent to exercise any power or to discharge any duty or function under the Act or Rules and Orders made there under or under FTP.
Component	One of the parts of a sub-assembly or assembly of which a manufactured product is made up and into which it may be resolved. A component includes an accessory or attachment to another component.
Consumables	Any item, which participates in or is required for a manufacturing process, but does not necessarily form partof end-product. Items, which are substantially or totally consumed during a manufacturing process, will be deemed to be consumables.
Consumer Goods	Consumption goods, which can directly satisfy human needs without further processing and includes consumer durables and accessories thereof.
Counter Trade	Any arrangement under which exports / imports from / to India are balanced either by direct imports /exports from importing / exporting country or through a third country under a Trade Agreement or otherwise. Exports / Imports under Counter Trade may be carried out through Escrow Account, Buy Back arrangements, Barter trade or any similar arrangement.Balancing of exports and imports could wholly or partly be in cash, goods and / or services.
Developer	A person or body of persons, company, firm and such other private or government undertaking, who develops,builds, designs, organizes, promotes, finances, operates, maintains or manages a part or whole of infrastructure and other facilities inSEZ as approved by Central Government and also includes a co-developer
Development Commissioner	Development Commissioner of SEZ
DFRC	Duty Free Replenishment Certificate.
Domestic Tariff Area (DTA)	Area within India which is outside SEZs and EOU / EHTP / STP / BTP.
Drawback	In relation to any goods manufactured in India and exported, means rebate of duty chargeable on any imported material or excisable material used in manufacture of such goods in India. Goods include imported spares, if supplied with capital goods manufactured in India.
EHTP	Electronic Hardware Technology Park
EOU	Export Oriented Unit for which an LOP has been issued by Development Commissioner
Excisable goods	Any goods produced or manufactured in India and subject to a duty of excise under Central Excise and Salt Act 1944 (1 of 1944).
Exporter	A person who exports or intends to export and holds an IEC number unless otherwise specifically exempted
Export Obligation	Obligation to export product or products covered by Authorization or permission in terms of quantity,value or both, as may be prescribed or specified by Regional or competent authority.
FTP	The Foreign Trade Policy which specifies policy for exports and imports under section 5 of the Act.
Group Company	Two or more enterprises which, directly or indirectly, are in a position to —       (i) exercise twenty-six per cent, or more of voting rights in other enterprise  or       (ii) Appoint more than fifty percent, of members of board of directors in the other            enterprise. For group companies to claim benefits or have their exports counted for benefits to be claimed by another member of group, the group company should have been in existence at least 2 years prior to date of application under any of export promotion schemes notified in FTP.
HBP vl	The Handbook of Procedures (Vol.1) and "HBP v2" means Handbook of Procedures (Vol.2) published under provisions of paragraph 2.4 of FTP.
Importer	A person who imports or intends to import and holds an IEC number unless otherwise specifically exempted.
Infrastructure facilities	Industrial, commercial and social infrastructure or any other facility for development of SEZ as notified.
ITC(HS	ITC(HS) Classifications of Export and Import Items Book. "Jobbing" means processing or working upon of raw materials or semi-finished goods supplied to job worker so as to complete a part of process resulting in manufacture, or finishing of an article or any operation which is essential for aforesaid process.
Jobbing	Processing or working upon of raw materials or semi-finished goods supplied to job worker so as to complete a part of process resulting in manufacture or finishing of an article or any operation which is essential for aforesaid process.
Licensing Year	Period beginning on the 1st April of a year and ending on 31st March of following year.
Managed Hotel	Hotels managed by a three star or above hotel / hotel chain under an operating management contract for a duration of at least three years between operating hotel / hotel chain and hotel being managed. Management contract must necessarily cover the entire gamut of operations / management of managed hotel.
Manufacture	To make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include processes such as refrigeration, re-packing, polishing, labelling, Re conditioning repair, remaking, refurbishing, testing, calibration, re-engineering. Manufacture, for the purpose of FTP, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining.
Manufacturer Exporter	A person who exports goods manufactured by him or intends to export such goods.
MAI	Market Access Initiative Scheme notified by Department of Commerce.
Merchant Exporter	A person engaged in trading activity and exporting or intending to export goods
NC	The Norms Committee in the Directorate General of Foreign Trade for recommending grant of Authorizations under Duty Exemption Scheme and for recommending Input Output norms and value addition norms to be notified by DGFT.
NFE	Net Foreign Exchange
Notification	A notification published in Official Gazette
Order	An Order made by Central Government under the Act.
Part	An element of a sub-assembly or assembly not normally useful by itself and not amenable to further disassembly for maintenance purposes. A part may be a component, spare or an accessory.
Person	Includes an individual, firm, society, company, corporation or any other legal person including the DGFT officials.
Policy	FTP 2004-2009 as amended from time to time.
Prescribed	Prescribed under the Act or the Rules or Orders made there under or under FTP.
Public Notice	A notice published under provisions of paragraph 2.4 of FTP.
Raw material	(i) basic materials which are needed for manufacture of goods, but which are still in a raw, natural, unrefined or unmanufactured state and (ii) for a manufacturer, any materials or goods which are required for his manufacturing process, whether they have actually been previously manufactured or are processed or are still in a raw or natural state.
Regional Authority	Authority competent to grant an Authorization under the Act / Order.
Registration-Cum-Membership Certificate (RCMC)	Certificate of registration and membership granted by an Export Promotion Council / Commodity Board / Development Authority or other competent authority as prescribed in FTP or HBP vl.
Rules	Rules made by Central Government under Section 19 of the Act.
Services	Include all tradable services covered under General Agreement on Trade in Services and earning free foreign exchange.
Service Provider	A person providing       (i) Supply of a 'service' from India to any other country.        (ii) Supply of a 'service' from India to service consumer of any other country             in India and.       (iii) Supply of a 'service' from India through commercial or physical presence             in territory of any other country       (iV) Supply of a 'service' in India relating to exports paid in free foreign            exchange or in Indian Rupees which are otherwise considered as having             being paid for in free foreign exchange by RBI.
SEZ	Special Economic Zone notified by Ministry of Commerce & Industry, Department of Commerce.
SHIPS	All types of vessels used for sea borne trade or coastal trade and shall include second hand vessels.
SION	Standard Input Output Norms notified by DGFT in HBP v2,2004-09 / approved by Board of Approval.
Spares	A part or a sub-assembly or assembly for substitution, that is ready to replace an identical or similar part or sub- assembly or assembly. Spares include a component or an accessory.
Specified	Specified by or under provisions of this Policy through Notification / Public Notice.
Status holder	An exporter recognized as Export House / Trading House etc. by DGFT / Development Commissioner.
Stores	Goods for use in a vessel or aircraft and includes fuel and spares and other articles of equipment, whether or not for immediate fitting
STP	Software Technology Park
Supporting Manufacturer	Any person who manufactures any product or part / accessories / components of that product. Name of supporting manufacturer as well as the exporter must be endorsed on export documents.
Third-parry exports	Exports made by an exporter or manufacturer on behalf of another exporter(s). In such cases, export documents such as shipping bills shall indicate name of both manufacturing exporter/manufacturer and third party exporter(s). BRC, GR declaration, export order and invoice should be in the name of third party exporter.
Transaction Value	As defined in Customs Valuation Rules of Department of Revenue.
Wild Anima	Any wild animal as defined in Section 2(36) of Wildlife (Protection) Act, 1972.