Central Board of Indirect Taxes and Customs

The Central Board of Indirect Taxes and Customs (CBIC), formerly the Central Board of Excise and Customs, 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.

Central Board of Indirect Taxes and Customs केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड
Motto	देशसेवार्थ करसंचय (Sanskrit) Tax collection in Service of the Nation
Agency overview
Formed	26 January 1944; 81 years ago (26 January 1944)
Employees	19,178 (Gazetted Officers) 53,754 (Non Gazetted Officers)
Jurisdictional structure
Federal agency	India
Operations jurisdiction	India
Governing body	Government of India
General nature	Federal law enforcement
Operational structure
Headquarters	Ministry of Finance, North Block, New Delhi, India
Elected officer responsible	Nirmala Sitharaman, Finance Minister of India
Agency executive	Ravi Agarwal, IRS, Chairperson
Parent agency	Department of Revenue
Facilities
Branches	91
Website
cbic.gov.in

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 ministerial staff selected through Staff Selection Commission (SSC) conducted matric level, higher secondary level, executive officers through combined graduate level exams and IRS officers 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 and consists of six members.^[1]

1. Chairperson - Sanjay Agarwal, IRS
2. Member (Customs) - Rajiv Talwar, IRS (C & IT 1988)^[2]
3. Member (Legal, CX & ST) - Ajay Jain, IRS
4. Member (GST & Tax Policy) - Vivek Johri, IRS
5. Member (Administration & Vigilance) - Sungita Sharma, IRS
6. Member (Investigation) - Om Prakash Dadhich, IRS
7. Member (IT & Taxpayer Services) - Sandheep Kumar, IRS

Hierarchy & designation of CBIC

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

	Position / Pay Grade in the Government of India	Level and Rank
1	Grade B - (Direct Recruitment)	Inspector / Entry-Level (Grade-B)
2	Grade B - Gazzeted Officer	Superintendent / Appraiser / Senior Private Secretary / Section Officer
3	Junior Time Scale	Assistant Commissioner of Customs and CGST / Entry-level (Probationer)
4	Senior Time Scale	Deputy Commissioner of Customs and CGST (Equivalent to) Under Secretary to Government of India
5	Junior Administrative Grade	Joint Commissioner of Customs and CGST (Equivalent to) Deputy Secretary to Government of India
6	Selection Grade	Additional Commissioner of Customs and CGST (Equivalent to) Director to Government of India
7	Senior Administrative Grade	Commissioner of Customs and CGST/Additional Director General (Equivalent to) Joint Secretary to Government of India
8	Higher Administrative Grade	Principal Commissioner of Customs and CGST (Equivalent to) Additional Secretary to Government of India
9	Higher Administrative Grade +	Chief Commissioner of Customs and CGST /Director General (Equivalent to) Special Secretary to Government of India
10	Apex Scale	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

Divisions

• GST
• Customs
• Customs (Preventive) and airport authorities
• Tax Payer Services (India)

Associated agencies

• Directorate of Revenue Intelligence
• Directorate General of GST Intelligence
• Central Economic Intelligence Bureau
• Financial Intelligence Unit (FIU- India)
• Directorate General of Performance Management
• National Academy of Customs, Indirect Taxes & Narcotics (NACIN)
• Directorate General of Vigilance
• Directorate General of Audit
• Directorate General of Export Promotion
• Customs, Excise and Service Tax Appellate Tribunal
• Directorate General of Goods & Services Tax Intelligence
• Opium & Alkaloid Department
• Economic Intelligence Council
• Enforcement Directorate
• Central Bureau of Narcotics
• Directorate General of Systems

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 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.

Gallery

• 
  Customs & Central Excise Officer on Republic Day
• 
  Customs & Central Excise Headquarters in New Delhi
• 
  Customs & Central Excise Officers at NACEN
• 
  CBIC Inspector (right) receives Presidential Certificate of Appreciation 2013.