Central Board of Indirect Taxes and Customs


The Central Board of Indirect Taxes and Customs, 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. 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 selected through Staff Selection Commission 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

The Central Board of Indirect Taxes & Customs is headed by a chairperson and consists of six members.
  1. Member
  2. Member
  3. Member
  4. Member
  5. Member
  6. Member

    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 IndiaLevel and Rank
1Group B - 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
4Senior Time ScaleDeputy Commissioner of Customs and CGST Under Secretary to Government of India
5Junior Administrative GradeJoint Commissioner of Customs and CGST Deputy Secretary to Government of India
6Selection GradeAdditional Commissioner of Customs and CGST Director to Government of India
7Senior Administrative GradeCommissioner of Customs and CGST/Additional Director General Joint Secretary to Government of India
8Higher Administrative GradePrincipal Commissioner of Customs and CGST Additional Secretary to Government of India
9Higher Administrative Grade +Chief Commissioner of Customs and CGST /Director General 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 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 and previously Central Excise Duty and Service Tax.

    Customs

  2. Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
  3. Collection of Customs Duty on Land Customs Station, Inland Container Depots, Special Economic Zones & Container Freight Stations.
  4. Prevention of Smuggling on International Airports & Sea.
  5. Prevention of Smuggling through Land Customs Station & Border Check Points.

    Uniform & Equipments

Personnels at the Central Board of Indirect taxes & Customs 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 & White 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 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.
CGST 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.
    • Shri Costao Fernandes.
    • Late Shri .
    • Late Shri .

      Directorate General/Directorates of CGST & Customs (CBIC)

    • Directorate General of Revenue Intelligence
    • Directorate General of GST Intelligence
    • Directorate General of National Academy of Customs,Indirect Taxes & Narcotics
    • Directorate General of 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 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: