Clean Energy Cess accounting guidance requires provisional booking under Customs receipt awaiting transfer pending new head of account. Clean Energy Cess on imported coal and coke must be provisionally booked under the Customs Major Head as 'Receipt Awaiting Transfer to the other Minor Head' using reduced accounting code 0037 00 34 (Customs); Pay & Accounts Officers must keep separate records for later transfer to the new head of account and notify Commissioners to issue trade/publicity notices to assessees.