Safe harbour application: procedural requirements and disclosures for opting into transfer pricing relief for specified domestic transactions. Form 3CEFB is the application to opt into the safe harbour rules for specified domestic transactions; it requires assessee identification, details of eligible transactions (notably electricity supply/transmission/wheeling and purchases of milk and milk products), associated enterprise identification, tariff/order or methodology references, transaction amounts, rates and uniformity of payment to members, and an explicit confirmation that transfer prices conform to the circumstances specified in the rules, concluded by a signed declaration and verification by the authorised return verifier.