Central Board of Indirect Taxes and Customs

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Central Board of Indirect Taxes and Customs
Logo of CBIC
Flag of CBIC
Abbreviation	CBIC
Motto	देशसेवार्थ करसंचय (Sanskrit) Tax collection in Service of the Nation
Agency overview
Formed	26 January 1944; 82 years ago (26 January 1944)
Employees	19,178 (Gazetted Officers) 53,754 (Non Gazetted Officers)
Jurisdictional structure
National agency	IN
Federal agency	IN
Operations jurisdiction	IN
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	Vivek Chaturvedi, IRS, Chairperson
Parent agency	Department of Revenue
Facilities
Branches	91
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 1855 during British colonial rule of India to administer customs and collect import duties and land revenue. It is one of the oldest government departments in India.

The CBIC consist of four services - the Indian Revenue Service (Customs & Indirect Tax), the Central Excise Service, the Customs Appraisers Service and the Customs Preventive Service.

The (CBIC) is headed by a chairperson and consists of six members, representing Customs, Tax Policy and Legal, GST, Central Excise and Service Tax, Administration and Vigilance, IT and Taxpayer Services, and Compliance Management.^[1]

The designations and time-scales within the Customs and CGST are as follows after cadre restructure:^[2]

CBIC administers indirect taxes such as GST, Customs, and the Central Excise and Service Tax laws. The Central Goods and Services Tax/Central Excise Department is responsible for collecting the GST. The Customs Department collects customs duties and is responsible for the prevention of smuggling.

Personnel at the Central Board of Indirect Taxes and Customs (CBIC) include both uniformed and non-uniformed officers. The uniform is coloured khaki (CGST) or white (Customs) and incorporates an officer's rank insignia, the Ashoka emblem, and any allowed accessories. From 2026 onwards, officers at international airports wear body cameras during passenger interactions for transparency and accountability, with recordings stored for 90 days or longer for investigations.^[3] Officers working purely in ministerial/desk jobs are generally exempt of uniform.^{[citation needed]}

CGST (Central Goods and Services Tax) and Customs officers, especially those involved in anti-smuggling or tax evasion, may carry firearms, but their use is more strictly regulated when compared to the Indian Police Service.^{[citation needed]}

• Sameer Wankhede (IRS Batch 2008, Customs & Central Excise)
• Costao Fernandes (Batch 1979, Preventive Officer - Goa Customs)

• 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

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:

• Directorate of Revenue Intelligence (DRI) (often intra-CBIC but treated like deputation)
• Enforcement Directorate (ED)
• Serious Fraud Investigation Office (SFIO)
• Central Bureau of Narcotics (CBN)
• Financial Intelligence Unit—India (FIU-IND)
• Narcotics Control Bureau (NCB)
• Central Bureau of Investigation (CBI)
• National Investigation Agency (NIA) (limited cases)^[4]

• Goods and Services Tax Network (GSTN)
• Customs Overseas Intelligence Network (COIN)

• 
  Customs & Central Excise Officer on Republic Day
• 
  Customs & Central Excise Headquarters in New Delhi
• 
  Customs & Central Excise Officers at NACEN
• 
  Excise Inspector SP Singh (right) receiving Presidential Certificate of Appreciation (2013).^[5]