Central Board of Indirect Taxes and Customs

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Central Board of Indirect Taxes and Customs
केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड
Central Board of Indirect Taxes and Customs Logo.svg
Logo of CBIC
AbbreviationCBIC
Mottoदेशसेवार्थ करसंचय (Sanskrit)
Tax collection in Service of the Nation
Agency overview
Formed26 January 1944;81 years ago (26 January 1944)
Employees19,178 (Gazetted Officers)
53,754 (Non Gazetted Officers)
Jurisdictional structure
National agency IN
Federal agency IN
Operations jurisdictionIN
Governing body Government of India
General nature
Operational structure
Headquarters Ministry of Finance, North Block, New Delhi, India
Elected officer responsible
Agency executive
Parent agency Department of Revenue
Facilities
Branches91
Website
cbic.gov.in

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

Contents

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 Department of Revenue, 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

The Central Board of Indirect Taxes & Customs (CBIC) is headed by a chairperson and consists of six members. [1]

  1. Member (Customs)
  2. Member (Tax Policy & Legal)
  3. Member (GST, Central Excise & Service Tax)
  4. Member (Administration & Vigilance)
  5. Member (IT & Taxpayer Services)
  6. Member (Compliance Management)

Hierarchy & designation of CBIC

The designations and time-scales within the Customs & CGST are as follows after cadre restructure:

Epaulette of ranks used in Customs & CGST Indian Customs Insignia.png
Epaulette of ranks used in Customs & CGST
Position / Pay Grade in the Government of IndiaLevel and Rank
1Group B - (Non Gazzetted Officer) (Direct Recruitment)Inspector of CGST / Preventive Officer of Customs / Entry-Level
2Group B - Gazzeted OfficerSuperintendent of Customs and CGST / Appraiser / Senior Private Secretary / Section Officer
3Junior Time ScaleAssistant Commissioner of Customs and CGST / Entry-level (Probationer)
4Senior Time ScaleDeputy Commissioner of Customs and CGST (Equivalent to) Under Secretary to Government of India
5Junior Administrative GradeJoint Commissioner of Customs and CGST (Equivalent to) Deputy Secretary to Government of India
6Selection GradeAdditional Commissioner of Customs and CGST (Equivalent to) Director to Government of India
7Senior Administrative GradeCommissioner of Customs and CGST/Additional Director General (Equivalent to) Joint Secretary to Government of India
8Higher Administrative GradePrincipal Commissioner of Customs and CGST (Equivalent to) Additional Secretary to Government of India
9Higher Administrative Grade +Chief Commissioner of Customs and CGST /Director General (Equivalent to) Special Secretary to Government of India
10Apex ScalePrincipal 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 GST, Customs, and the erstwhile Central Excise, Service Tax laws.

Goods & Services Tax/Central Excise/Service Tax

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

Customs

  1. Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
  2. Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZs) & Container Freight Stations (CFSs).
  3. Prevention of Smuggling on International Airports & Sea.
  4. 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 -

The uniform of Customs and CGST officers under CBIC consists of Khaki (CGST) & White (Customs) attire with rank insignia, 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-worn cameras during passenger interactions. This move aims to boost transparency and accountability, with recordings stored for 90 days or longer for investigations. [2]

CGST (Central Goods & Services Tax) and Customs officers, especially those involved in high-risk anti-smuggling or tax evasion, can carry and issue firearms but the use of firearms under CBIC is highly regulated when compared to the Indian Police Service.

Uniformed Officers (Only Under Preventive Duty)
Sr No.CGST (Indirect Taxes)Customs
1InspectorsPreventive Officers
2SuperintendentsAppraisers
3Officers 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)

Directorate General/Directorates of CGST & Customs (CBIC)

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:

References

  1. ↑ "CBIC board office". www.cbic.gov.in.
  2. ↑ Shukla, Anuradha (3 January 2026). "Body-worn cameras made mandatory for customs officers at airport Red Channels to boost transparency". The Economic Times. ISSN   0013-0389 . Retrieved 22 January 2026.
  3. ↑ admin. "Two IRS officers posted in NIA |". Whispersinthecorridors. Retrieved 21 January 2026.
  4. ↑ "Excise Inspector Shri Subhash Prasad Singh along with 34 other officers selected for the 2012 Presidential Award (Directorate of Revenue Intelligence)" (PDF).
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