View source for Central Board of Indirect Taxes and Customs

{{use dmy dates|date=March 2016}}
{{use Indian English|date=March 2016}}
{{refimprove|date=January 2017}}
{{Infobox law enforcement agency
| agencyname        = Central Board of Indirect Taxes and Customs
| nativename        = केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड
| logo              = Central Board of Indirect Taxes and Customs Logo.svg
| logocaption       = Logo of CBIC
| image_size        = 150px
| abbreviation      = CBIC
| motto             = {{native phrase|sa|देशसेवार्थ करसंचय|italics=off}}
| mottotranslated   = Tax collection in Service of the Nation
| formed            = {{start date and age|26 January 1944}}
| employees         = 19,178 {{small|(Gazetted Officers)}}<br />53,754 {{small|(Non Gazetted Officers)}}
| legalpersonality  = 
| country           = India
| countryabbr       = IN
| national          = yes
| federal           = Yes
| governingbody     = Government of India
| headquarters      = [[Ministry of Finance (India)|Ministry of Finance]], [[North Block]], [[New Delhi]], India
| chief1name        = Vivek  Chaturvedi,  [[Indian Revenue Service|IRS]]
| chief1position    = [[Chairperson of the Central Board of Indirect Taxes and Customs|Chairperson]]
| parentagency      = [[Department of Revenue (India)|Department of Revenue]]
| officetype        = Zone / Commissionerate
| stationtype       = Branches
| website           = {{url|cbic.gov.in}}
| stations          = 91
| minister1name     = [[Nirmala Sitharaman]], [[Finance Minister of India]]
}}

The '''Central Board of Indirect Taxes and Customs''' ('''CBIC'''), is a [[statutory body]] under the [[Ministry of Finance (India)#Department of Revenue|Department of Revenue]], [[Ministry of Finance (India)|Ministry of Finance]], [[Government of India]]. It oversees the administration of [[indirect taxes|Indirect Taxes]], including [[Customs]] duties, [[Excise]] duties, and the [[Goods and Services Tax (India)|Goods and Services Tax]] (GST). CBIC's function also extends to prevention of smuggling, [[Illicit financial flows|illicit financial activities]], and regulation and control of [[Narcotics]] through its attached/subordinate offices.

The Customs & Central Excise department was established in the year 1855 by the then British [[Governor General of India]], to administer customs laws in India and collection of import duties/land revenue. It is one of the oldest government departments in India.

Currently, the Customs and Central Excise/GST department comes under the [[Ministry of Finance (India)#Department of Revenue|Department of Revenue]], [[Ministry of Finance (India)|Ministry of Finance]], Government of India. The agency is staffed by Inspectors/Superintendents (Group B) selected through [[Staff Selection Commission]] (SSC) conducted matric level, higher secondary level, executive officers through Combined Graduate Level (CGL) exams and IRS officers (Group A) through [[Civil Services Examination]] who start their careers as Assistant Commissioners/Directors in the field with a few senior- most officers who become Chairperson/Members of CBIC/[[CESTAT]]/Settlement Commission.

==Organizational structure==
{{see also|Chairperson of the Central Board of Indirect Taxes and Customs}}
The '''Central Board of Indirect Taxes & Customs''' (CBIC) is headed by a [[Chairperson of the Central Board of Indirect Taxes and Customs|'''chairperson''']] and consists of six members.<ref>{{Cite web|url=https://www.cbic.gov.in/htdocs-cbec/info-act/cbec/cbec|title=CBIC board office|website=www.cbic.gov.in}}</ref>

# Member (Customs)
# Member (Tax Policy & Legal)
# Member (GST, Central Excise & Service Tax)
# Member (Administration & Vigilance)
# Member (IT & Taxpayer Services)
# Member (Compliance Management)

== Hierarchy & designation of CBIC ==
The designations and time-scales within the Customs & CGST are as follows after cadre restructure:
[[File:Indian Customs Insignia.png|thumb|269x269px|Epaulette of ranks used in Customs & CGST]]
{| class="wikitable plainrowheaders"
|-
|
! scope="col" | Position / Pay Grade in the Government of India
! scope="col" | Level and Rank
|-
|<small>1</small>
|Group B (Non Gazzetted Officer)
|'''Inspector of CGST''' / '''Preventive Officer of Customs''' / (Entry-Level)
|-
|<small>2</small>
|Group B (Gazzeted Officer)
|'''Superintendent of Customs and CGST''' / Appraiser / Senior Private Secretary / Section Officer
|-
! scope="row" style="background:#efefef;" | 3
|Junior Time Scale
|'''Assistant Commissioner of Customs and CGST''' / Entry-level (Probationer)
|-

! scope="row" style="background:#efefef;" | 4
|Senior Time Scale
|'''Deputy Commissioner of Customs and CGST''' (Equivalent to) Under Secretary to Government of India
|-
! scope="row" style="background:#efefef;" | 5
|Junior Administrative Grade
|'''Joint Commissioner of Customs and CGST ''' (Equivalent to) Deputy Secretary to Government of India

|-
! scope="row" style="background:#efefef;" | 6
|Selection Grade
|'''Additional Commissioner of Customs and CGST ''' (Equivalent to) Director to Government of India
|-
! scope="row" style="background:#efefef;" | 7
|Senior Administrative Grade
|'''Commissioner of Customs and CGST/Additional Director General''' (Equivalent to) Joint Secretary to Government of India

|-
! scope="row" style="background:#efefef;" | 8
|Higher Administrative Grade
|'''Principal Commissioner of Customs and CGST''' (Equivalent to) Additional Secretary to Government of India
|-
! scope="row" style="background:#efefef;" | 9
|Higher Administrative Grade +
| '''Chief Commissioner of Customs and CGST |'''Chief Commissioner of Customs and CGST /Director General''' (Equivalent to) Special Secretary to Government of India
|-
! scope="row" style="background:#efefef;" | 10
|Apex Scale
| '''Chief Commissioner of Customs and CGST |'''Principal Chief Commissioner of Customs and CGST/ Chairman/Member of CBIC. Director General of [[Central Economic Intelligence Bureau]]''' (Equivalent to) Secretary to Government of India
|-
|}

== Duties ==
CBIC administers indirect taxes such as [[Goods and Services Tax (India)|GST]], Customs, and the erstwhile [[Central Excise (India)|Central Excise]], [[Service Tax (India)|Service Tax]] laws.

===Goods & Services Tax/Central Excise/Service Tax===
# Collection of Goods & Services Tax (GST) and previously Central Excise Duty and Service Tax.

===Customs===
# Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
# Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZs) & Container Freight Stations (CFSs).
# Prevention of Smuggling on International Airports & Sea.
# Prevention of Smuggling through Land Customs Station & Border Check Points.

== Uniform & Equipments ==
Personnels at the Central Board of Indirect taxes & Customs (CBIC) include both Uniformed & Civil Dressed Officers, Uniforms are mainly presribed for Customs & Preventive formations to -

* Establish Authority & Identity
* Aid Law Enforcement, Search & Seizure and Border Control
* Ensure easy public recognition at Airports, Ports & GST offices
The uniform of Customs and CGST officers under CBIC consists of [[Khaki]] (CGST) & White (Customs) attire with rank insignia, [[State Emblem of India|Ashoka emblem]], and prescribed accessories, worn during executive and enforcement duties. 2026 onwards, Customs officers at International airport's Red Channel are now mandated to wear [[Body camera|body-worn cameras]] during passenger interactions to boost transparency and accountability, with recordings stored for 90 days or longer for investigations.<ref>{{Cite news |last=Shukla |first=Anuradha |date=2026-01-03 |title=Body-worn cameras made mandatory for customs officers at airport Red Channels to boost transparency |url=https://economictimes.indiatimes.com/industry/transportation/airlines-/-aviation/body-worn-cameras-made-mandatory-for-customs-officers-at-airport-red-channels-to-boost-transparency/articleshow/126311931.cms?from=mdr |access-date=2026-01-22 |work=The Economic Times |issn=0013-0389}}</ref>

CGST (Central Goods & Services Tax) and Customs officers, especially those involved in high-risk anti-[[smuggling]] or [[tax evasion]], can carry and issue [[Firearm|firearms]] but the use of firearms under CBIC is highly regulated when compared to the [[Indian Police Service]].
{| class="wikitable"
|+Uniformed Officers (Preventive Duty)
|'''CGST (Indirect Taxes)'''
|'''Customs'''
|-
|Officers engaged in:

* Anti-evasion
* Search, Seizure & Arrest
* Mobile Squads
* Enforcement Wings
|Officers posted at:

* Airports
* Seaports
* Land Customs Stations
* DRI, SIIB, Preventive Commissionerates
|}
Officers working purely in Ministerial/Desk jobs are generally exempt of Uniform.

== Notable officers of CGST & Customs (CBIC) ==

* Shri [[Sameer Wankhede]] (IRS Batch 2008, Customs & Central Excise).
* Shri [[Costao|Costao Fernandes]] (Batch 1979, Preventive Officer - Goa Customs).
* Late Shri [https://dri.nic.in/writereaddata/pawardupload/Late_Lakshman_Das_Arora.pdf Lakshman Das Arora] (IRS Batch 1977, Customs & Central Excise) (Assassinated while in Service).
* Late Shri [https://dri.nic.in/writereaddata/pawardupload/Late_Sambhu_Nath_Dasgupta.pdf Sambhu Nath Dasgupta] (IRS Batch 1962, Customs & Central Excise) (Assassinated while in Service).

==Directorate General/Directorates of CGST & Customs (CBIC)==
* Directorate General of [[Directorate of Revenue Intelligence|Revenue Intelligence]]
* Directorate General of [[Directorate General of GST Intelligence|GST Intelligence]]
* Directorate General of [[National Academy of Customs Indirect Taxes and Narcotics|National Academy of Customs,Indirect Taxes & Narcotics]]
* Directorate General of [[Goods and Services Tax (India)|Good & Service Tax]]
* Directorate General of Vigilance
* Directorate General of Analytics and Risk Management
* Directorate General of Anti-Profiteering
* Directorate General of [[Audit]]
* Directorate General of Export Promotion

==Associated agencies for officers deputation==
A '''CBIC (Central Board of Indirect Taxes & Customs) officer''' can go on '''deputation''' to a wide range of agencies both within India and abroad depending on rank, experience, vigilance clearance, and cadre rules. Within India, these deputations fall into the following categories:

* Directorate of Revenue Intelligence '''[[Directorate of Revenue Intelligence|(DRI)]]''' ''(often intra-CBIC but treated like deputation)''
* Enforcement Directorate '''[[Enforcement Directorate|(ED)]]'''
* Serious Fraud Investigation Office '''[[Serious Fraud Investigation Office|(SFIO)]]'''
* Central Bureau of Narcotics '''[[Central Bureau of Narcotics|(CBN)]]'''
* Financial Intelligence Unit – India '''[[Financial Intelligence Unit—India|(FIU-IND)]]'''
* Narcotics Control Bureau '''[[Narcotics Control Bureau|(NCB)]]'''
* Central Bureau of Investigation '''[[Central Bureau of Investigation|(CBI)]]'''
* National Investigation Agency '''[[National Investigation Agency|(NIA)]]''' ''(limited cases)''<ref>{{Cite web |last=admin |title=Two IRS officers posted in NIA {{!}} |url=https://whispersinthecorridors.com/detail/105293-Two+IRS+officers+posted+in+NIA.html |access-date=2026-01-21 |website=Whispersinthecorridors}}</ref>

==Agencies==
#Goods and Services Tax Network

==Gallery==
<gallery mode="packed">
File:Customs & Central Officer on Republic Day.jpg|Customs & Central Excise Officer on Republic Day
File:New Delhi government block 03-2016 img1.jpg|Customs & Central Excise Headquarters in New Delhi
File:Customs & Central Excise Officers at NACEN.JPG|Customs & Central Excise Officers at NACEN
File:P. Chidambaram presenting the Presidential Certificate of Appreciation to the Inspector, Commissionerate of Service Tax, Mumbai-I, Shri Subhash Prasad Singh.jpg|Excise Inspector  Shri '''SP Singh''' (right) receiving Presidential Certificate of Appreciation (2013).<ref>{{Cite web |first= |title=Excise Inspector Shri Subhash Prasad Singh along with 34 other officers selected for the 2012 Presidential Award (Directorate of Revenue Intelligence) |url=https://dri.nic.in/writereaddata/pawardupload/PresidentialAwards-2012.pdf }}</ref>
</gallery>

==References==
{{reflist}}

{{Ministry of Finance (India)}}
{{Taxation in India}}
{{Customs services}}

{{DEFAULTSORT:Central Board Of Indirect Taxes And Customs}}
[[Category:Ministry of Finance (India)]]
[[Category:Custom and excise duties in India]]
[[Category:Customs services]]