Central Board of Indirect Taxes and Customs

Central Board of Indirect Taxes and Customs
केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड
Logo of CBIC
Logo of CBIC
Flag of CBIC
Flag of CBIC
AbbreviationCBIC
Mottoदेशसेवार्थ करसंचय (Sanskrit)
Tax collection in Service of the Nation
Agency overview
Formed26 January 1944; 82 years ago (26 January 1944)
Employees19,178 (Gazetted Officers)
53,754 (Non Gazetted Officers)
Jurisdictional structure
National agencyIN
Federal agencyIN
Operations jurisdictionIN
Governing bodyGovernment of India
General nature
Operational structure
HeadquartersMinistry of Finance, North Block, New Delhi, India
Elected officer responsible
Agency executive
Parent agencyDepartment 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, Ministry of Finance, 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.

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. 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 and designation of CBIC

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

Epaulette of ranks used in Customs and CGST
Position / Pay grade in the Government of India Level and rank
1 Group B (Non Gazzetted Officer) Examiner of Customs / Inspector of CGST / Preventive Officer of Customs (entry-level)
2 Group B (Gazzeted Officer) Appraiser of Customs / Superintendent of Customs and CGST / 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)

Duties

CBIC administers indirect taxes such as GST, Customs, and the erstwhile Central Excise, Service Tax laws.

Central Goods and Services Tax/Central Excise department

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

Customs department

  1. Collection of customs duty on international airports, seaports, custom houses, international air cargo stations and international ICD's.
  2. Collection of customs duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZs) and Container Freight Stations (CFSs).
  3. Prevention of smuggling on international airports and sea.
  4. Prevention of smuggling through Land Customs Station and Border Check Points.

Uniform and equipment

“All Central Excise and Customs Officers of and below the rank of Assistant Commissioner” are required to wear uniform while on duty, subject to exceptions for desk job/special assignments.

Personnel at the Central Board of Indirect taxes and Customs (CBIC) include both uniformed and civil dressed officers. Uniforms are mainly prescribed for customs and 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 to boost transparency and accountability, with recordings stored for 90 days or longer for investigations.

CGST (Central Goods and 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 (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

Directorate General/Directorates

Associated agencies for officers deputation

A CBIC (Central Board of Indirect Taxes and 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:

Agencies

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. ↑ "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).