Indian customs-CBEC-Department of Revenue, Ministry of Finance


The Central Board of Excise and Customs (CBEC) is the nodal national agency responsible for administering Customs, GST in India. 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 of India.

Currently the Customs and GST department comes under the Department of Revenue, Ministry of Finance. The agency is staffed by IRS officers who start their careers as Assistant Commissioners in the field and within 20 - 25 years rise to the post of Chief Commissioners, with a few senior most officers who become Members of CBEC / CESTAT / Settlement Commission.

The Central Board of Excise & Customs (CBEC) consist of 3 main divisions and 15 child agencies/directorates:
Central Excise

Acts, Rules, Regulations, Manual & Duty

  • Duty, Drawback Rates
  • Indian Customs Duty
  • Baggage Rules 1998, Amended 2006
  • Export Import Data
  • Customs Acts-1962
  • Customs Tariff Act-1975
  • Customs Manual
  • Customs Regulations
  • Customs Rules
  • Customs Refund
  • Import Export Through Courier
  • Clearance By Post
  • Import of Samples
  • Re-Export of Imported Good
  • Customs Warehousing
  • Safeguard Duty
  • Travelers Information
  • Anti Dumping Duty