CBIC
Role, Structure, and Statutory Functions
The Central Board of Indirect Taxes and Customs (CBIC) is the apex body under the Ministry of Finance responsible for administering indirect taxes — customs duty, Central GST, and Integrated GST. It was renamed from the Central Board of Excise and Customs (CBEC) after the introduction of GST in 2017. CBIC exercises powers delegated under the Customs Act, 1962, the Customs Tariff Act, 1975, and the GST laws to regulate imports, exports, and domestic indirect tax compliance. On customs specifically, CBIC manages the entire apparatus from port clearances to duty notifications and exemptions.
- CBIC operates through a network of Principal Chief Commissioners, Commissionerates, and Customs Houses across all major ports and airports.
- The Chairman of CBIC reports to the Revenue Secretary under the Ministry of Finance.
- CBIC administers the ICEGATE (Indian Customs Electronic Gateway) — the digital platform for customs declarations, duty payments, and cargo tracking.
- Exemption notifications under Section 25 of the Customs Act are issued as numbered notifications in the Gazette of India, with immediate legal effect.
● Tracked since April 02, 2026 · last seen July 13, 2026 · updates as the daily brief publishes
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