| Column No. | Column Name | Description |
| 1. | Entry No. | Gives the order of the main entry in the schedule. The column in designed for easy reference and gives the identity of the raw covering the set consisting of Tariff Item Code, Unit Item description export policy and Nature of restriction along with the connected Licensing Note and Appendix. |
| 2. | Tariff Item (HS) Code | This is the eight digit code followed in the import policy in the earlier part of the book, customs and the DGCIS code. The first two digits gove the chapter number, the heading number. The last two digit signify the subheading. The six digit code and product description corresponds exactly with the six digit WCO (World Customs Organisation). The last digits are developed in India under the common classification system for tariff item. |
| 3. | Unit | The second column gives the unit of measurement or weight in the tariff item which is to be used in shipping bill and other documents. In most cases, the unit is given as “u” denoting number of pieces. |
| 4. | Item Description | The item description against each code gives the specific description of goods which are subject to export control. This description does not generally correspond with the standard description against the code. In most cases, the description will cover only a part of standard description. |
| 5. | Export Policy | This column is for the general policy regime applicable on the item. Generally, the Export Policy is one of the following.
Prohibited
Not permitted for Export Licence will not be given in the normal course
Restricted
Export is permitted under a licence granted by the DGFT
STE
Export allowed only through specified State Trading Enterprises (STEs) subject to specific conditions laid out in the Export Policy and also para 2.11 of the Export and Import Policy. |
| 6. | Nature of Restriction | This column specifies the special conditions which must be met for the export of goods in the item description column. The column may also give the nature of restriction under the broad category in the Export Policy column. |