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<h1>Central Board merges commercial invoice and packing list for imports/exports, simplifying customs procedures and easing trade.</h1> The circular issued by the Central Board of Excise and Customs aims to simplify customs procedures by merging the commercial invoice and packing list into a single document for import and export activities. This measure reduces the number of mandatory documents required, facilitating ease of trade. Importers and exporters can submit a combined commercial invoice and packing list containing specific data fields, eliminating the need for separate documents. However, the option to submit a separate packing list remains available. The circular instructs Chief Commissioners to ensure compliance and publicize the guidelines to stakeholders, with any difficulties to be reported to the Board.