Commercial invoice cum packing list accepted for customs filings, simplifying documentation and facilitating import-export trade compliance. The Board permits a commercial invoice cum packing list to substitute for separate commercial invoice and packing list filings when it includes packing-list-specific fields - description of goods, marks and numbers, quantity, gross weight, net weight, number of packages, and types of packages - while preserving the importer/exporter's option to submit a separate packing list. Chief Commissioners must ensure implementation, publicize the change to trade, monitor compliance, and report any difficulties to the Board.